EXCISE DUTY TABLESaei.pitt.edu/35483/1/A1538.pdfDenmark 7.60759 DKR 655.00 DKR 86.10 25 985.00 DKR 129.48 Gennany 1. 93717 DM 0.00 mf 0.00 15 266.00 DM 137.27 Greece 253.707 ORA 0.00

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EXCISE DUTY TABLES

Situation at 1.1.1993 plus evolution up to 1. 7.1993

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This document has been prepared for use within the Commission. It does not necessarily represent the Commission•s official position.

Cataloguing data can be found at the end of this publication.

Luxembourg: Office for Official Publications of the European Communities, 1993

ISBN 92-826-6837-1

© ECSC-EEC-EAEC, Brussels • Luxembourg, 1993

Reproduction is authorized, except for commercial purposes, provided the source is acknowledged.

Printed In Belgium

CUSTOMS UNION and

INDIRECT TAXATION

DG XXI

COMMISSION OF THE EUROPEAN COMMUNITIES

document: XXI-52/93-EN

EXCISE DUTY TABLES

SITUATION at 01-01-1993 PLUS EVOLUTION UP TO 01-07-1993

collsvs

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collsvs

Text Box

collsvs

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This document has been prepared for use within the Commission. It does not necessarily represent the Commission's official position.

Copyright ECSC-EEC-EAEC, Brussel - Luxembourg, 1993 Reproduction is authorized, except for commercial purposes, provided the source is acknowledged.

INTRODUCTORY NOTE

In collaboration with the Member states the ColDltlission of the European Communities has established the "Excise duty rates tables" showing rates in force in the Member States of the EC on 1 January 1993 plus the evolution up to 1 July 1993.

This publication aims to provide up-to-date information on Member states' main excise duty rates as they apply to typical products.

It is intended that Member States will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published at annual intervals.

For more detailed information the Commission's "Inventory of Taxes" should be consulted.

Rue de la Loi 200 B 1049 Brussels

SUIDIARY: PAGES:

I ALCOHOLIC BEVERAGES 1-8

Having the following subdivisions:

a) Beer 1-3 b) Wine 4 c) Fermented beverages other than beer and wine 5 d) Intermediate products 6 e) Ethyl alcohol 7-8

II MINERAL OILS 9-13


a) Petrol - leaded - unleaded

b) Diesel - used as propellant - industrial/commercial uses - heating gas oil

Remarks c) Liquid petroleum and methane

- used as propellant - industrial/commercial uses - for heating purposes

d) Heavy fuel oil e) Kerosine - used as propellant

- industrial/commercial uses - for heating purposes

Remarks

III MANUFACTURED TOBACCO


a) Cigarettes (situation 1-1-1993) Cigarettes (situation 1-4-1993)

b) Cigars and Cigarillos c) Fine cut tobacco intended for the rolling

of cigarettes d) Other smoking tobacco

9 9 9 9 9

10 11 11 11 11 12 12 12 12 13

14-18

14 15 16

17 18

IV GRAPHS I Tax incidence in the retail price

ALCOHOLIC BEVERAGES

1) Beer per litre at 12° Plato 2) Still wine per litre 3) Sparkling wine per litre 4) Intermediate products per litre 5) Spirits per litre at 40%

MINERAL OILS

1) Leaded petrol per 1000 litres 2) Unleaded petrol per 1000 litres 3) Diesel per 1000 litres 4) Heating gas oil per 1000 litres 5) Heavy fuel oil per 1000 kg

MAHUFACTIJRED TOBACCO

1) For 1000 cigarettes of the most current price category (situation 1-1-1993)


V GRAPHS II EXCISE DUTY:Minimum rate adopted by the Council

incorporated

ALCOHOLIC BEVERAGES

1) Beer per hectolitrejdegree 2) Still wine per hectolitre 3) Sparkling wine per hectolitre 4) Intermediate products per hectolitre 5) Spirits per hectolitre of pure alcohol

MINERAL OILS

1) Leaded petrol per 1000 litres 2) Unleaded petrol per 1000 litres 3) Diesel per 1000 litres 4} Heating gas oil per 1000 litres 5) Heavy fuel oil per 1000 kg

MANUFACTURED TOBACCO


2) For 1000 cigarettes of the most current price category (situation l-4-1993)

19 20 21 22 23

24 25 26 27 28

29

30

31 32 33 34 35

36 37 38 39 40

41

42

VI REVENUE FROM TAXES OH CONSUMPTION (EXCISE DUTIES A1fD SIMILAR CHARGES) 0'1'HER TBAR VAT 1988 1989 1990 1991 1992

a) ETHYL ALCOHOL AND ALCOHOLIC BEVERAGES b) MINERAL OILS c) MANUFACTURED TOBACCO

43-46 47-51 52-55

I

ALCOHOLIC BEVERAGES ll

.8R93,dOC PAGI l

lLCOHOLIC BEVEBGES - Situation 1-1·1993 Beer

Standard rates Reduced rates

Beer Independent small breweries Lower rate for low-alcohol-beers not exceeding 2.8 % vol.

undertakings producing less than 200.000 hl of beer per year

(as defined in Article 2.1 of Directive 92/83) (Art. 4.1 of Directive 92/83) (Art.5 of Directive 92/83) (see also page 3)

Minbrrum excise duty adopted 0. 748 ECU hl/degree Plato 1. 87 ECU hl/deqree of rate may not be set more rate may fall below the by Council on 19-10-1992 of finished alcohol of than so % below the minimtJll rate

product finished product standard national rate (Art.6 of Directive 92/84) (Art.6 of Directive 92/84)

Member State Ecu at Excise duty/hl/0 Plato VAT Excise duty/hl/ 0 ale. VAT Excise duty/hl/ 0 Plato VAf Alooholic Excise duty /hl VAf 1-10-1992 % % % strength %

(Art.9) Nat. currency in Ecu Nat.currency in Ecu Hat. currency in Ecu Nat. currency in Ecu

Belqillll 40.5484 BFR 59.00 BFR 1.46 19.5 BFR 19.5 fran 50.00 BFR 1.23 19.5 BFR 19.5 to 58.00 BFR 1.43 19.5

Denmark 7.60759 DKR DKR 25 from 18.00 DKR 2.37 25 0.5 to 2.8% 0.00 DKR o •. oo 25 to 25.00 DKR 3.29

<= 110 Plato 249.95 DKR 32.86 25 > 11 • <=1fPlato 321.80 DKR 42.30 > 14° <=18crPlato 429.00 DKR 56.69 > 18° <=22.Plato 475.00 DKR 62.44 > 22 o per degree 25.00 DKR 3.29

Germany 1.93777 DH 1.54 DM 0.79 15 DH 15 from 0.77 DM 0.40 15 DM 15 to 1.5376 DM 0.79 15

Greece 253.707 DRA 240.00 DRA 0.95 18 DRA 18 DRA 18 DRA 18 Spain 138.333 PTA 105.50 PTA 0.76 15 PTA 15 PTA 15 0.5 to 2.8% 3so.oo m 2.53 15 France 6.65065 FF 1.63 FF 0.25 18.6 FF 18.6 FF 18.6 0.5 to 2.8% 6.25 FF 0.94 18.6

1-5-1993 18.6 12.50 FF 1.88 18.6 FF Ireland 0.750341 IRL 6.93 IRL 9.24 21 IRL 21 IRL 21 IRL 21 Italy 1729.67 LIT 2710.00 LIT 1.57 9 LIT 9 Lif 9 LIT 9 Luxembourg 40.5484 LFR 32.00 LFR 0.79 15 LFR 15 fran 16.00 LFR 0.39 15 LFR 15

to 18.00 LFR 0.44 15

BR93.doc PAGE 2

ALCOHOLIC B!VEBAG!S


Beer Independent small breweries Lower rate for low-alcohol-beers not exceeding 2.8 % vol.

undertakings producln<j less than 200. ooo hl of beer per year

(as defined in Article 2.1 of Directive 92/83) (Art. 4.1 of Directive 92/83) (Art.5 of Directive 92/83) (see also page 3)

Minimun excise duty adopted 0.748 ECU hl/degree Plato 1.87 ECU hl/deqree of rate may not be set more rate may fall below the by council on 19-10-1992 of finished alcohol of than 50 t below the minimun rate

product finished product standard national rate (Art.6 of Directive 92/84) (Art.6 of Directive 92/84)

Member state Ecu at Excise dutyfhl/ 0 Plato VA'l' Excise duty/hl/ 0 ale. VAT Excise duty/hlf Plato VAT Alcoholic Excise dutyfhl VAT 1-10-1992 % % % strength %

(Art.9} N'at.currency in Ecu Nat. currency in Ecu Nat. currency in Ecu Nat.currency in Ecu

Netherlands 2.21624 HFL

<=70 Plato 25.00 HFL 11.28 17.5 HFL 17.5 92.5% of the rate 17.5 BFL 17.5 >f <=11 OPlato 32.85 HF1 14.82 17.5 92.5%. of the rate

>11° <=l5°Plato 43.80 HFL 19.76 17.5 92.5% of the rate >15° Plato 54.75 HFL 24.70 17.5 92.5% of the rate ·

Portugal 174.999 ESC ESC 16 ESC 16 0.5 to 2.8% 1000.00 ESC 5.71 16

7-1-1993 - 10-4-1993 2500.00 ESC 14.29 16 10-4-93:>=2.8 <= 8.0° Plato 1250.00 ESC 7.14 16

:> 8.0 <=11.0° Plato 2000.00 ESC 11.43 16 :>11.0 <=13.0° Plato 2500.00 ESC 14.29 16 :>13.0 <=15.0° Plato 3000.00 ESC 17.14 16

United Kinqdan 0.797291 UKL 1.163UKL 1.46 17.5 UKL 17.5 UKL 17.5 0.5 to 1.2% (}.00 UKL 0.00 17.5 1-6-1993 10.45 UKL 13.11 17.5

BR93.doc

ALCOHOLIC BEVERAGES - Situation 1-1-1993 Beer

- Reduced rates : Independent small breweries nmdertaklngs producing less than 200.000 hl of beer per year (Art.4.1)

-Belgimt

-Germany

: annual production: not more than 12500 hl not more than 25000 hl not more than 50000 hl not more than 75000 hl not more than 200000 hl

excise duty 50.~0 BFR ( 1.23 ECU) 52.00 BFR { 1.28 ECU) 54.00 BFR ( 1.33 ECU) 56.00 BFR ( 1.38 ECU) 58.00 BFR ( 1.43 ECU)

:annual production of: not more than 10000 hl 50% of the standard rate 60% of the standard rate 70% of the standard rate 75% of the standard rate

between 10000 and 20000 hl between 20000 and 40000 hl between 40000 and 200000 hl

-Luxembourg : annual production: excise duty not roore than 50000 hl not more than 75000 hl not more than 200000 hl

16.00 BFR ( 0.39 ECU} 18.00 BFR ( 0.44 ECU) 18.00 BFR

PAGE 3

BR93.doc

ALCOHOLIC BEVERAGES - Situation 1-1-1993 Wine

Standard rates Reduced rate

Still wine Sparkling wine Still and Sparkling wine

not exceeding 8, 5% voL (as defined in Art. 8.1 of (as defined in Art. 8.2 of (Art. 9.3 of Directive Directive 92/83) Directive 92/83) 92/83)

Minimun excise duty adopted o ECU per hectolitre 0 ECU per hectoli tre of 0 ECU per hectoli tre of by Council on 19-10-1992 of product product product

(Art.5 of Directive 92/84) {Art.5 of Directive 92/84} (Art.5 of Directive 92/84}

Member state Ecu at Excise duty VAT Excise duty 1-10-1992 %

(Art.9) Nat.currency in Ecu Nat.currency in Ecu

Belgiun 40.5484 BFR 1471.00 BFR 36.28 19.5 5149.00 BFR 126.98 Denmark 7.60759 DKR 655.00 DKR 86.10 25 985.00 DKR 129.48

Gennany 1. 93717 DM 0.00 mf 0.00 15 266.00 DM 137.27 Greece 253.707 ORA 0.00 DRA 0.00 8 0.00 DRA 0.00 Spain 138.333 PTA 0.00 PTA 0.00 15 0.00 PTA 0.00 France 6.65065 FF 22.00 FF 3.31 18.6 54~80 FF 8.24 Ireland 0. 750341 IRL 204.00 IRL 271.88 21 408.00 IRL 54l.75

1-3-1993 Italy 1729.67 LIT 0.00 LIT 0.00 9 0.00 LIT 0.00 Luxembourg 40.5484 LFR <13%vol o.oo LFR 0.00 12 0.00 LFR 0.00

>=13%vol O.OO.LFR 15 Netherlands 2.21624 HFL 107.50 HFL 48.51 17.5 366.50 HFL 165.37

Portugal 174.999 ESC 0.00 ESC 0.00 16 0.00 ESC 0.00 United Kinqdan 0. 797291 UKL 132.26 UKL 165.89 17.5 218.40 UKL 273.93

France: a)Parafiscal taxes to the benefit of Wine Producers' organisations, at the rate of 4.83 FF per hectolitre wine (=0.73 Ecu/hl wine).

VAT Excise duty %

Nat.currency

19.5 BFR 25 Still 420.00 DKR

Spark 750.00 DKR 15 DM 18 DRA 15 PTA 18.6 FF 21

<5.5% 68.00 IRL 19 LIT 15 LFR

17.5 still. 53.75 HFL spark. 69.50 HFL

16 ESC 17.5 UKL

b)Parafiscal tax to the benefit of the National association for agricultural development, at the rate of 1.70 FF per hectolitre (=0.26 Ecufhl) on the "vins d'appellation d'origine controlee11

;

1.10 FF per hectolitre (=0.17 Ecu/hl) on the "vins de qualite superieure"; 0.50 FF per hectolitre for the other wines (=0.08 Ecu/hl)

VAT t

in Ecu

19.5 55 .. 21 25 98.59 25

15 18 15 18.6

90.63 21 19 15

24.25 17.5 31.36 17.5

16 17.5

Higher rate

Still wine

(as defined in Art. .9. 4 of Directive 92/83)

not 100re than the standard national rate applied to to interm.products (Art.9.4 of Directive 92/83)

Excise duty VAT %

Nat. currency in Ecu

BFR 19.5 985.00 DKR 129.48 25

DKR DM 15 DRA 8 P'l'A 15 FF 18.6

296.00 IR1 394~49 21

LIT 9 LFR 6 LFR 6

187.00 HFL 84.38 17.5

ESC 16 UKL 17.5

PAGE 4

BR93.doc

IIL'OJIOLIC BBVIRIGIS renaented beverages other tban wine and beer

• Situation 1·1-1993


Other still femented other sparkling fennented Other stlll or sparkling beverages beverages fenaented beveraqes

(as defined in Art.12.1 of (as defined in Art.12.2 of not exceeding 8,5% vol. Directive 92/83} Dlrecti ve 92/83) (Art.13.3 of Directive 92/83

Minimun excise duty adopted o ECU per hectolitre of 0 ECU per bectoli tre of 0 ECU per hectoli tre of by Council on 19-10-1992 product product product

{Art.5 of Directive 92/84; (Art.5 of Directive 92/84; (lrt.S of Directive 92/84; (Directive 92/84/EEC) Art.15 of Directive 92/83) Art.lS of Directive 92/83) Art.15 of Directive 92/83)

Member state Ecu at Excise duty VA!' Excise duty Vli' Excise duty VIi' -1-10 ... 1992 % ' %

(Art.9) Nat. currency in Ecu Bat. currency in Ecu Rat.currency in Ecu

Belqim 40.5484 BFR 1471.00 BFR 36.28 19.5 5149.00 BFR 126.98 19.5 0.00 BFR 0.00 19.5 Denmark 7.60759 DKR 655.00 DKR 86.10 25 985.00 DKR 129.48 25 Still 420.00 .DKR 55.21 25

Spark 750.00 DKR 98.59 Germany 1.93777 DM DM 15 DH 15 53.00 DH 27.35 15 Greece 253.707 DRA 0.00 DRA 0.00 18 0.00 DRA 0.00 18 0.00 DRA 0.00 18 spain 138.333 PI' A 0.00 Pl'A 0.00 15 0.00 Pt'l 0.00 15 0.00 PTA o.oo 15 France 6.65065 FF 22.00 FF 3.31 18.6 22.00 FF 3.31 18.6 FF 18.6 Ireland 0.750341 IRL 204.00 IRL 271.88 21 204.00 IRL 271.88 21 1) 24.86 IRL 33.13 21

2) 107.56 IRL 143.35 21 1-3-1993 408.00 IRL 543.75 21 1) 30.67 m. 40.87 21

2) 132.71 IRL 176.89 21 Italy 1729.67 tir LIT 9 LIT 19 LI! 19 Luxembourg 40.5484 LFR 0.00 LFR 0.00 15 0.00 LFR 0.00 15 0.00 LFR 0.00 15 Netherlands 2.21624 HFL 107.50 HFL 48.51 17.5 366.50 BFL 165.37 17.5 still 53.75 BFL 24.25 17.5

spark 69.50 HFL 31.36 17.5 Portugal 174.999 ESC 0.00 ESC 0.00 16 0.00 ESC 0.00 16 0.00 ESC 0.00 16 URlted Kingdom 0.797291 UKL UKL 17.5 UKL 17.5 cider 22.39 UKL 28.08 17.5

Ireland Reduced rates : 1) not exceeding 6% vol. 2) exceeding 6% vol but not exceeding 8. 7% vol.

PIGE 5

BR93.doc

At.CCIOLIC BEVERlGBS - Situation 1-1-1993 Intmlediate products

Standanl rates Reduced rates

not exceedin<J 15% vol. "Natural Sweet wines"

(as defined in Art.l7 of (Art.18.3 of Directive 92/83) (Art.18.4 of Directive 92/83) Directive 92/83)

Miniiii\Jll excise duty adopted 45 ECU per hectoli tie not set 100re than 46 % not 100re than 50% below the by Council on 19-10-1992 of product below the standard national standard national rate of

rate of excise duty and not excise duty, or less than the rates on not below the minimun rate

(Art.4 of Directive 92/84) still- wines etc. applied to latem. products

Kember State Ecu at Excise duty VAT Excise duty VAT Excise duty m 1-lQ-1992 % ' %

(Art.9) Hat.currency in Ecu Hat.currency in Ecu Hat. currency in Ecu

Belqiun 40.5484 BFR 2700.00 8FR 66.59 19.5 1900.00 BFR 46.86 19.5 BFR 19.5 Denmark 7.60759 DKR 985.00 DKR 129.48 25 655.00 DKR 86.10 25 DKR 25 Gennany 1.93777 DM 100.00 DK 51.61 15 DM 15 DM 15 Greece 253.707 ORA 11399.00 DRA 44.93 18 DRA 18 5700.00 DRA 22.47 18 Spain 138.333 PTA 6300.00 PTA 45.54 15 PfA 15 PTA 15 France 6.65065 FF 1200.00 FF 180.43 18.6 FF 18.6 300.00 FF 45.11 18.6

1-7-1993 1400.00 FF 210.51 18.6 FF 18.6 350.00 FF 52.63 18.6 Ireland 0.750341 IRL 296.00 IRL 394.49 21 nu. 21 lRL 21 Italy 1729.67 LIT 77835.00 Lri' 45.00 9 Lrr 9 LIT 9 Luxembourg 40.5484 LFR <15% vol 1900.00 LrR 46.86 15 IlR 15 IlR 15

>15% vol 2700.00.LFR 66.59 15 Netherlands 2.21624 HFL still 187.00 BFL 84.38 17.5 132.75 BFL 59.90 17.5 HFL 17.5

spark 366.50 HFL 165.37 17.5 105.00 HFL 47.38 17.5 Port~al 174.999 FSC 1-3-1993: 8000.00 ESC 45.71 16 ESC 16 ESC 16 United Kinqdan 0. 797291 UKL 220.43 UKL 276.47 17.5 132.26 UKL 165.89 17.5 UKL 17.5

Remarks :BelgiliD : bottles with ''mushroan stoppers" held in place by ties or fastenings, or they have an excess pressure due to carbon-dioxide in solution of three bar or rore: 5149.00 BFR (=126.98 ECU)

:Portugal : Intennediate products: regime transitoire until 31.12.1993

PIGB 6

BR93.doc ALCCIOLIC BBVIRlGBS - Situation 1·1-1993 PIGB 7 Ethyl alcohol

standard rates Reduced Rates

strenqth not exoeedinq 10% Small distilleries vol.

(as defined in Article 20 of (Art.22.5 of Directive - lmdertakinqs producing - undertakings producinq Directive 92/83) 92/83) less than 10 hl of between 10 and 20 hl of

pure aloohol per year pure alcohol per-year (Art.22.1 of Directive 92/83) (Art.22.1 of Directive 92/83)

Minimum excise duty adopted 550 ECU per hectolitre of pure not more than 50% below the standard national rate of by Council on 19-10-1992 alcohol excise duty

(Art.3.1 of Directive 92/84)

Member State Ecu at Excise duty VAT Excise duty VAT Excise duty VAT Excise duty VAT 1-10-1992 % % % %

(Art.9) Nat.currency in Ecu Nat.currency in Ecu Hat. currency in Ecu Nat.currency in Ecu

Belqiliil 40.5484 BFR 63500.00 BFR 1566.03 19.5 BFR 19.5 BFR 19.5 BFR 19.5 Denmark 7.60759 DKR 27860.00 DKR 3662.13 25 DKR 25 DKR 25 DKR 25

14300.00 DKR +37.5% of the

wholesale -price excl. VAT

Germany 1.93777 DM 2550.00 DM 1315.95 15 DM 15 "kernobst" 2175.00 DM 1122.42 15 DM 15 "Steinobst" 2000.00 DM 1032.11 15 DM 15

Greece 253.707 DRA 139315.00 DRA 549.12 18 DRA 18 DRA 18 DRA 18 69658.00 DRA 274.56 18

Spain 138.333 PTA 80000.00 PTA 578.31 15 PTA 15 70000.00 PTA 506.03 15 PTA 15 France 6.65065 FF 7810.00 FF 1174.32 18.6 FF 18.6 FF 18.6 FF 18.6

1-7-1993 9060.00 FF 1362.27 18.6 Ireland 0.750341 IRL 2008.50 IRL 2676.78 21 IRL 21 IRL 21 IRL 21 Italy 1729.67 LIT 951600.00 LIT 550.16 19 LIT 19 LIT 19 LIT 19

1146600.00 LIT 662.90 19 Luxembourg 40.5484 LFR 41000.00 LFR 1011.14 15 LFR 15 LFR 15 LFR 15 Netherland~ 2.21624 HFL 3178.00 HFL 1433.96 17.5 HFL 17.5 HFL 17.5 HFL 17.5 Portugal 174.999 ESC 127200.00 ESC 726.86 16 ESC 16 FSC 16 ESC 16 united Kinqdan 0.797291 UKL 1981.00 UKL 2484.66 17.5 UKL 17.5 UKL 17.5 UKL 17.5

Remarks : see paqe 8

BR93.doc lLCOBOLIC BBVIRlGBS - Situation 1-1-1993 PIG! 8 BthJl alcohol

Remarks:

Denmark : may maintain its excisting system of taxation of alcohol and the alcohol contained in other products mtil 30 June 1996 provided that the rate is not lower tban the minimlll rate as set out in Article 3.1 (Directive 92/84/EEC) in accordance Nitb the rules laid down in Directive 92/83/EFt. (Art.3.2 of Directive 92/84/FEC}

Greece : * OUzo throughout Greece Etbyl alcohol: For the deparbDents of Dodecanese, excise duty for ethyl alcohol provided for in Article 20 of Directive 92/83/EEC is reduced by 50%

.Prance {i.e. 274.56 Ecu or 69658.00 DRA/ hl ethyl alcohol) against the rate applicable for the rest of Greece. -: Contribution to the benefit of the Batlonal Sickness Insurance scheme, at tbe rate of 8.40 Fr per litre (840 FF/hl (=126.30 Ecu/hl)) on spirits and the other

alcoholic beverages when the strength exceeds 25 % Italy : may maintain its excistlng system of taxation of alcohol and the alcohol contained in other products, Mhich provides a reduced rate for sane cateqories of alcohol,

until 30 June 1996 provided that the rate is not lower rates of Article 3.1 (Directive 92/84/FB:.) in accordance with the rules laid dotm in Directive 92/83/FS:. (lrt.3.3 of Directive 92/84/EEC). !he lower rate of duty on alcohol applies to alcohol produced from the distillation of wine, by products of wine making, potatoes, fruit, sorghtlll, figs, carobs

and cereals. !he higher rate applies only to synthetic alcohol or alcohol derived from suqar, whether raw or contained in beverages.

II

lll:HERAL OilS

BS93.4oc PIGI9

Mineral oils - Situation 1-1-1993

Petrol Gas oil

leaded petrol Unleaded Petrol used as propellant industrial/commercial uses* Heating gas oil

Within C1f 2110 oo 31 and Within CH 2710 00 33 Within CH 2710 00 69 Within Clf 2110 oo 69 Within Cl 2710 oo 69 CN 2710 00 35

(Art.2) (Art.2} (lrt.2) (Art.2). (Art.2}. -

Minimun excise duty adopted 337 ECU per 1000 litres; 287 ECU per 1000 lltres; 245 ECU per 1000 litres; 18 BCU per 1000 litres 18 ECU per 1000 litres by council on 19-10-1992 292 ECU per 1000 lltres for 242 ECU per 1000 litres for 19S ECU per 1000 litres for

Luxembourg (1-1-1993 to Luxembourg (1-1-1993 to Greece & Luxanbourg 31-12-1994) 31-12-1994) rate of (1-1-1993 to 31-12-1994)

duty shall below that *(Art.8.3 Dir. 92/81/EEC) cbarqed on leaded petrol {Art.8.3 Dir. 92/81/EBC)

(Directive 92/82/EEC) (Art.3) (Art.4) (Art.5.1) (lrt.5.2) (lrt.5.3)

Member State Ecu at Excise duty VAT Excise duty VAT Excise duty VAr Excise duty VAT Excise duty VAT 1-10-1992 % % % % %

(Art.ll) Nat.currency in Ecu Nat. currency in Ecu Hat.currency in Ecu Hat.currency in Ecu Nat. currency in Ecu

Belqiun 40.5484 BFR 18150.00 BFR 447.61 19.5 15200.00 BFR 374.86 19.5 11300. 00 BFR 278.68 19.5 750.00 BFR 18.50 19.5 *) 202.74 BFR 5.00 19.5 Denmark 7.60759 DKR 2876.00 DKR 378.04 25 2231.00 DKR 293.26 25 1760.00 DKR 231.35 25 1490.00 DKR 195.86 25 1481.00 DKR 194.67 25

* DKR DKR *) 268.00 DKR 35.23 *) 270.00 DXR 35.49 *) 268. 00 DKR 35.23 Germany 1.93777 DH 920.00 DM 474.77 15 820.00 DK 423.17 15 550.00 Ill 283,83 15 DM 15 BO.OOIM 41.28 15 Greece 253.707 DRA 119000.00 DRA 469.05 18 104000.00 DRA 409.92 18 68000 I 00 DRA 268.03 18 68000. 00 DRA 268.03 18 39000. 00 DRA 153.72 18 Spain 138.333 PTA 55500.00 PTA 401.21 15 50500.00 Pl'A 365.06 15 37300.00 P!A 269.64 15 11000. 00 PTA 79.52 15 11000.00 PTI 79.52 15 France 6.65065 FF 3201.20 FF 481.34 18.6 2834.00 FF 426.12 18.6 1673.40 FF 251.61 18.6 FF 18.6 425.60 FF 63.99 18.6

15.1.1993 3246.00 Ff 488.07 18.6 2878.80 FF 433.86 18.6 1719.20 FF 258.50 18.6 FF 18.6 18 • .6 15.4.1993 3268.40 FF 491.44 18.6 2901.20 FF 436.23 18.6 1740.60 FF 261.72 18.6 428.50 FF 64.43 18.6 428.50 FF 64.43 18.6 12.7.1993 3548.40 FF 533.54 18.6 3181.20 FF 478~33 18.6 2020.60 FF 303.82 18.6 465.20 FF 69.95 18.6 465.20 FF 69.95 18.6

Ireland 0.750341 IRL 287.00 IRL 382.49 21 261..40 IRL 348.37 21 223.10 IRL 297.33 21 37.30 IBL 49.71 12.5 37.30 IRL 49.71 12.5 Italy 1729.67 LIT 914000.00 LIT 528.42 19 827000.00 Lii' 478.13 19 625620.00 LIT 361.70 19 187686.00 LIT 108.51 19 625620.00 LIT 361.70 19 Luxembourg 40.5484 LFR 13460.00 LFR 331.95 15 10860.00 LFR 267.83 12 8300.00 LFR 204.69 15 750.00 LFR 18.50 15 *) 210.00 IlR 5.18 12 Netherlands 2.21624 HFL 1109.30 HFL 500.53 17.5 971.50 RFL 438.36 17.5 555.2D- BFL 250.51 17.5 102.60 HFL 46.29 17.5 102.60 HFL 46.29 17.5 Portugal 174.999 ESC 95000. 00 ESC 542.86 16 83000.00 ESC 474.29 16 52000. 00 ESC 297.14 5 ESC 5 52000.00 ESC 297.14 8

7.1.1993 87000.00 ESC 497.15 16 75000.00 ESC 428.57 16 57000.00 ESC 325.72 5 ESC 5 57000.00 ESC 325.72 8 United Kingdom 0.797291 UKL 305.80 UKL 383.55 17.5 257.60 UKL 323.09 17.5 251.40 UKL 315.32 17.5 UKL 17.5 13.50 UKL 16.93 17.5

3-1993 14.90 tJKL 18.69 11.5

Remarks : see page 10

BS93.doc

Remarks:

Belqillll and Luxembourg: : page 9 :

PAGE 10 Mineral oils - Situation 1-1-1993

Heating. gas oil:general rule: Member States, who, on 1-1-1991, applied no excise duty, may continue provided that they levy 5 ECU per 1000 litres ~ monitoring charge ( from 1-1-1993) (Article .5.3 of Directive 92/82/EEC)

Denmark : page 9 and 11: c~ tax Greece : page 9 : May apply rates of excise duty up to 22 ECU lower than the minimun rates for gu oil used as propellant and on petrol consuned in the departments

Greece : page 11: Ireland : page 11 :

of Lesbos, Chios, Saloos, the Dodecanese and the Cyclades and on the islands in the Aegean : rhasos, North Sporados, 8ank>thrace and Skiros. (Directive 92/82/EEC Art.9.2) Liquid petroleun gas and methane: only industrial and agricultural uses Liquid petroletlll gas and methane: rates per 1000 li tres : 68. 85 IRL ( =91. 76 ECU)

and from 1.3.1993: 56A75 IRL (=75.63 ECU) Portugal : page 9 and 11: May apply rates of excise duty on mineral oils consuned in the Autonomous Region of the Azores lower than the minimun rates: canpensate transport

costs incurred as a result of the insular and dispersed nature of this region. (Directive 92/82/EEC Art.9.1)

BS93.doo PIGB 11

11.\neral oils - Situation 1-1·1993

Liquid petrole\IR qas and methane

used as propellant indUstrial/COIIIIMlrcial uses* for heating purposes

Within CN 2711 12 11 to CH 2711 19 00 and within CR 2111 29 oo and (Art.2).

Mininnln excise duty adopted 100 ECU per 1000 kg 36 ECU per 1000 kg o BCU per 1000 kg by council on 19-10-1992

*(Art.8.3 Dir. 92/81/EEC) (Directive 92/82/EEC) (Art.7.1) (Art.7.2) (Art.7.3)

Member State Ecu at Excise duty VAT Excise duty VAT Excise duty VAT 1-10-1992 % % %

(Art. H) Nat.currency in Ecu Nat. currency in Ecu Nat.currency in Ecu

Belgiun 40.5484 BFR 0.00 BFR 0.00 19.5 1500.00 BFR 36.99 19.5 0.00 BFR 0.00 19.5 Denmark 7.60759 DKR 1180.00 DKR 155.11 25 2300.00 DKR 302.33 25 DKR 25

* 160.00 DKR 21.03 DKR DKR Gezmany 1.93777 DM 612.50 DM 316.08 15 DM 15 50.00 Ill 25.80 15 Greece 253.707 DRA 26000.00 DRA 102.48 18 100.00 DRl 0.39 18 4000.00 DRl 15.77 18 Spain 138.333 PTA 118800.00 PTA 858.80 15 8ooo.oo m 57.83 15 1100.00 PTA 7.95 15 France 6.65065 FF 2130.00 FF 320.27 18.6 534.30 FF 80.34 18.6 0.00 FF 0.00 18.6

15.1.1993 2160.00 FF 324.78 18.6 FF FF 15.4.1993 2174.90 FF 327.02 18.6 545.50 FF 82.02 18.6 FF 12.7.1993 2361.30 FF 355.05 18.6 592.20 FF 89.04 18.6 0.00 FF 0.00 18.6

Ireland 0. 750341 IRL 137.70 IRL 183.52 16 18.70 IRL 2.81 12.5 18.70 IRL 2.81 12.5 1.3.1993 113.50 IRL 151.26 21 IRL

Italy LPG 1729.67 LIT 47742o.oo Lrr 276.02 19 245000.00 LIT 141.65 19 LIT 19 Methane 62.40.LIT 0.04 19

Luxembourg 40.5484 LFR 4100.00 LFR 101.11 6 1500.00 LFR 36.99 6 0.00 LFR 0.00 6 Netherlands 2.21624 HFL 0.00 HFL 0.00 17.5 0.00 HFL 0.00 17.5 0.00 BFL 0.00 17.5 Portugal 174.999 ESC 15000.00 ESC 85.71 16 ESC 16 ESC 16 United Kingdan 0.797291 UKL 152.90 UKL 191.77 17.5 UKL 17.5 UKL 17.5

Remarks : see paqe 10

BS93.doc PIGI12

Mineral oils - Situation 1-1·1993

Heavy fuel oil Kerosene

used as a propellant industrial/commercial uses* for beating pmposes

Within CN 2710 00 79 Within CN 2710 oo 51 and CN 2710 00 55 (Art~2) (kt.2)

Minimun excise duty adopted 13 ECU per 1000 kg. 245 ECU per 1000 litres 18 ECU per 1000 11 tres o ECU per 1000 11 tres by Council on 19-lD-1992

*(Art.8.3 Dir. 92/81/EBC) (Directive 92/82/EEC) (Art.6) (Art.8.1} (Art.8.2) (lrt.8.3)

Member State Ecu at Excise duty VAT Excise duty VAT Excise duty VAT Excise duty m 1-10-1992 % % ' ' (Art.ll) Nat.currency in Ecu Hat. currency inEcu Nat.cunency in Ecu Bat. currency in Ecu

Belgiun 40.5484 BFR <= 1% sulphur 250.00 BFR 6.17 19.5 18150. 00 BFR 447.61 19.5 750.00 BFR 18.50 19.5 -0.00 BFR 0.00 19.5 > 1% sulphur 750.00 BFR 18.50 19.5 BFR BFR BFR

Denmark 7.60759 DKR 1660.00 DKR 218.20 25 1760.00 DKR 231.35 25 1480.00 DKR 194.54 25 DKR 25 co2-tax 320.00 DKR 42.06 268.00 DKR 35.23 268.00 DO 35.23 DKR 25

Gennany 1.93777 DM heating purposes 30.00 DH 15.48 15 820.00 DM 423.17 15 114 15 DM 15 electricity generation 55.00 DM 28.38 15 DH DH DH

Greece 253.707 DRA 12000. 00 DRA 47.30 18 68000.00 DRA 268.03 18 68000.00 DRl 268.03 18 6000.00 DRA 236.49 18 Spain 138.333 P'l'A 1800.00 PTA 13.01 15 40000. 00 PTA 289.16 15 20000.00 PTA 144.58 15 Pft 15 France £.65065 FF 128.71) FF 19.35 18.6 1722.00 FF 258.92 18.6 FF 18.6 FF 18.6

15-4-1993 129.00 FF 19.40 18.6 1740.£0 FF 261.72 18.6 122.20 FF 18.37 18.6 428.50 FF 64.43 18.6 12-7-1993 140.10 FF 21.07 18.6 2020.60 FF 303.82 18.6 132.70 FF 19.95 18.6 465.20 FF 69.95 18.6

Ireland 0.750341 IRL 7.60 IRL 10.13 12.5 223.10 IBL 297.33 12.5 37.30 nu. 49.71 12.5 37.30 IRL 49.71 12.5 1-3-1993 9.75 IRL 12.99 12.5 IRL IRL IRL

Italy 1729.67 LIT 90000.00 LIT 52.03 19 625620.00 LIT 361.70 19 187686.00 LIT 108.51 19 344550.00 Llf 199.20 19 LUXembolll9 40.5484 LFR <=1% sulphur: heating 250.00 LFR 6.17 12 11900.00 LFR 293.48 15 750.00 LFB 18.50 15 LFR 15

<=1% sulphur: others 250.00 LFR 6-17 15 LFR LFR LFR > 1% sulphur: heating 550.00 llR 13.56 12 LFR LFR IlR > 1% sulphur: others 250.00 LFR 13.56 15 LFR IlR LFR

Netherlands 2.21624 HFL 34.24 HFL 15.45 17.5 555.20 IIFL 250.51 17.5 102.60 HFL 46.29 17.5 102.60 BFL 46.29 17.5 Portuqal 174 .• 999 ESC < 1% sulphur 7000.00 ESC 40.00 5 43000.00 £sc 245.72 16 FSC 16 ESC 16

> 1t sulphur 9000.00 ESC 51.43 5 7-1-1993 > 1% sulphur 10000.00 FSC 57.14 5

united Kingdan 0. 797291 UKL 10.50 UKL 13.17 0 UKL 17.5 UKL 17.5 UKL 17.5

BS93.doc Mineral oils - Situation 1·1-1993

PAGE 13 Remarks:

-Germany :- Petrol, Diesel and Heating oil both produced in Gemany or imported is subject to a wa.rehousinq-charge (bevorrattmgsabgabe) -of : a) petrol (leaded and unleaded) : 9.60 DM /1000 kg = 4.95 Ecu/1000 kg b) diesel and light fuel 9il : 8.64 DM /1000 kg = 4.46 Ecu/1000 kg c) heavy fuel oil : 7.50 DK /1000 kg= 3.87 Ecu/1000 kg

-France :a)A parafiscal tax is collected for the "Canite professional de la distribution de carburants" at a· rate of: 1.00 FF/1000 1 (= 0.15 Ecu/1000 1 } on petrol -and diesel;

b)A fee is collected for the Ftmd to support hydrocarbons at the rate of : 9.00 FF/1000 1 (= 1.35 Ecu/1000 1 ) on petrol; c)A parafiscal tax to the benifit of "Institut franQais du petrole" at the rate of: a) 15.50 FF/1000 1 (= 2.33 Ecu/1000 1 ) on petrol and diesel;

b) 11.00 FF/1000 kg (= 1.65 Ecu/1000 kg) on domestic fuel; c) 11.70 FF/1000 kg (= 1.76 Ecu/1000 kg) on heavy fuel oil; d) 48.40 FF/1000 k~ (= 7.28 Ecu/1000 k~) on L.P.G; e) 6.00 FF/1000 m (= 0.90 Ecu/1000 m ) on methane.

-Netherlands : Parafiscal taxes: a)COVA-levy :A levy on petrolellll products subject to excise duty on mineral oils which is based on the law:"Wet voorraadvonning aardolieproducten"

The levy is payable by the same person responsible for the excise duty on mineral oils. b )WABM-heffing :A levy on mineral oils subject to excise duty based on the law: "Wet algemene bepalingen milieuhygiene"

The levy is payable by the same person responsible for the excise duty on mineral oils. -A synopsis of the levies on mineral oil as from 01-01-1991:

per 1000 litre per 1000 kg

Petrol Petrolellll Heating gasoil Diesel Heavy fuel oil L.P .G and methane

leaded unleaded

Excise duty 1109.30 HFL 971.50 HFL 102.60 HFL 102.60 HFL 555.20 HFL 34.24 HFL -.-- HFL "COVA-levy" 10.00 HFL 10.00 HFL 10.00 BFL 10.00 HFL 10.00 HFL . -.-- HFL "WABM-levy" 24.10 HFL 24.10 HFL 26.50 HFL 26.60 HFL 26.60 HFL 31.04 HFL 31.83 HFL

Total 1143.40 HFL 1005.60 HFL 139.10 HFL 139.20 HFL 591.80 HFL 65.28 HFL 31.83 HFL

Total in ECU 515.92 ECU 453.74 ECU 62.76 ECU 62.81 ECU 267.03 ECU 29.46 ECU 14.36 ECU

-Netherlands :-L.P.G : There is no excise duty and "COVA-levy" on L.P.G; the "WABM-levy" on L.P.G from 1-1-1993 is 31.83 HFL/1000 kg ( 14.36 ECU/1000 kg). -Portugal : May apply rates of excise duty on mineral oils consl.llled in the AutonOlOOus Region of the Azores lower than the mininnln rates: compensate transport costs

incurred as a result of the insular and dispersed nature of this region. (Directive 92/82/EEC Art.9.1) -United Kingdom:-L.P.G and methane : chargeble only when for use in road vehicles

:-Heating gas and heavy fuel oil: VAi' rate of 17.5% applies for non domestic use; domestic use is charged at zero-rate

III

IIAHUFACTORED TOBACCO

BNJ.doc PAGE 14

Manufactured tobacco - Situation 1·1-1993

Cigarettes

Specific excise (1000 pieces) Ad.valorem VAT Excise Total current most Total tax overall minimllll excise % Ad.valorem tax popular price Yield excise duty

(as % of (as % of +VAT (specific category per Nat.currency ln Ecu (as % of {as % of retail retail (as % of excise + 1000 cigarettes {ECU per

TIRSP = tax inclusive retail retail total selling selling retail Ad.valorem 1000 selling price sellinq taxation price) price) sellinq +VAT as% cigarettes specific excise duty

price) specific + price } of retail plus Ad.valorem duty Ad.valorem sellitl(j excluUnq VA!

+VAT) price) Nat. currency in ECU (TIRSP) (TIRSP) (TIRSP) (i'IRSP) (TIBSP) (fiRSP)

{1) (2) ' (3) (4) (5) (6) (7) (8} (9} (10} (11) (12)

Minimum excise duty adopted 57% of the retail by Council on 19-10-1992 selling price incl.

of taxes (Art. 2 of Directive 92/79)

Member State Ecu at 1-10-1992

Belgiun 40.5484 BF.R 294.00 BFR 7.25 7.00% 9.55 % 50.00 % 16.32 % 66.32 % 73.32 t 4200.00 BFR 103.58 75.94 57.00 % Denmark 7.60759 DKR 606.8B DKR 79.76 44.13 t 51.71 t 21.22 % 20.00 % 41.22 t 85.35 % 1375.00 DKR 180.74 154.26 65.35 % Gennany 1.93777 DM 83.00 DM 42.83 33.88 % 47.24% 24.80 ' 13.04 % 37.84 ' 71.72 % 245.00 Ill 126.43 90.68 58.68 % Greece 253.707 DRA 451.56 DRA 1.78 3.23 % 6.22 % 53.39 % 15.25 ' 68.64 % 71.87 ' 12500.00 DRA 49.27 35.60 57.00 % Spain 138.333 P'rA 150.00 PTA 1.08 3.37 % 5.19 t 48.50 % 13 .. 04 % 61.54 % 64.91 t 4450.00 PTA 32.17 20.88 51.87 % France 6.65065 FF 23.82 FF 3.58 4.00 % 5.58 t 49.68 % 18.03 ' 67.71 ' 71.72 % 595.00 FF 89.46 64.16 53.68 %

18-1-1993 23.82 FF 3.58 4.00 % 5.48 % 53.33 ' 15.68 ' 69.01 % 73.02 % 595.00 FF 89.46 65.32 57.33% Ireland 0. 750341 IRL 47.75 IRL 63.64 40.47 % 54.46 % 16.48 ' 17.36' 33.84 % 74.30 % 118.00 IRL 157.26 116.85 56.95 %

1-3-1993 50.59 IRL 67.42 42.87 % 55.62 % 16.86 ' 17.36' 34.22 t 77.09 % 118.00 IRt 157.26 121.23 59.73 % Italy 1729.67 LIT 4408.00 LIT 2.55 3.21 % 4.48 ' 52.40 % 15.91 t 68.37 t 7L57% 137500.00 Ln' 79.49 56.90 55.61 % Luxembourg 40.5484 LFR 109.00 LFR 2.69 3.41 % 5.03 % 53.fi0 % 10.71 t 64.31 ' 67.72 ' 3200.00 LFR 78.92 53.44 57.01 t Netherlands 2.21624 HFL 79.10 HFL 35.69 38.77 % 51.89 % 21.05 % 14.89 % 35.94 % 74.72 % 204.00 HFL 92.05 68.78 59.82 %

Portugal 174.999 ESC 1369.00 ESC 7.82 11.18 t 14.15 % 54.00 % 13.79 % 67.79 % 78.97 % 12250.00 ESC 70.00 55.28 65.18 % 2-3-1993 1452.00 F.SC 8.30 11.85 t 14.88 % 54.00 t 13.79% 67.79 % 78.97 % 12250.00 ESC 70.00 55.75 65.85 %

united Kinqdan {). 797291 UKL 44.32 UKL 55.59 38.88% 52.70 % 20.00 % 14.89 % 34.89 t 73.77 t 114.00 UK1 142.98 105.48 58.88 %

Spain : Has a transitional period of two years, startlnq 1 January 1993, to attain the overall minimult excise duty rate of directive 92/79/EFI:, Article 2 (Art 3.1) Portugal : Hay apply a reduced rate of up to 50% less than tbe overall minilllt11l rate to cigarettes constllled in tbe most mnote regions of the Azores and Madeira, made by

small-scale manufactur~rs each of whose annual production does not exceed 500 tonnes. (Directive 92/79/mc. Art.3.2)

Manufactured tobacco - Sltaatlon 1·4-1993

Cigarettes

Specific excise (1000 pieces} Ad. valorem VAT Excise Total current D>St excise ' Ad~valoraa tax popular price

(as t of {as t of +Vl'l' (specific category per Hat. currency in Ecu (as t of (as % of retail retail (as t of excise + 1000 cigarettes

TIRSP = tax inclusive retail retail total selling selllnq retail Ad.valora selling price selling taxation price) price) selling +mas'

price) specific+ price ) of retail Ad. valorem selling

+Vlf) price) lat.cummcy in ECU (TIBSP) {fiRSP} (TIRSP} (fiRSP) (!IRSP) {fiRSP)

(1) (2) (3) {4} (5) (6) (7) (8} (9} (10)

HlniBnln excise duty adopted by ColDlCil on 19-16-1992

Member state Ecu at 1-10-1992

Belgiun 40.5484 BFR 294.00 BFR 7.25 7.00 % 9.55' 50.00 % 16.32 ' 66.32 t 73.32 ' 4200.00 BFR 103.58 Denmark 7.60759 DKR 606.80 DKR 79.76 43.34 ' 51.26 % 21.22 t 20.00 ' 41.22 ' 84.56 t 1400.00 DKR 184.03 Germany 1.93777 DM 83.00 DM 42.a3 33.88 ' 47.24' 24.80 t 13.04 ' 37.84 ' 71.72 ' 245 .. 00 Ill 126.43 Greece 253.707 DRA 451.56 DRl 1.78 3.23 % 6.22 t 53.39 t 15.25 ' 68.64 ' 71.87 ' 12500.00 DRl 49.27 Spain 138.333 P1'A 150.00 PTA 1.08 l.37 % 5.19' 48.50 t 13.04 ' 61.54 ' 64.91 ' 44so.oo m 32.17 France 18-1-93 6.65065 FF 23.82 FF 3.58 3.66' 5.04 ' 53.33 ' 15.68 % 69.01 ' 72.68 ' 650.00 FF 97.73

24-5-93 25.87 FF 3.89 3.98 t 5.45 ' 53.33 " 15.68 ' 69.01 ' 72.99 ' 650.00 FF 97.73 1-7-93 25.87 FF 3.89 3.93 ' 5.01 ' 58.70 ' 15.68 ' 74.38 ' 78~31 t 659.oo rr 99.09

Ireland o.750341 m 50.59 IRL 67.42 41.64 % 54.89 t 16.86 t 17.36' 34.22 ' 75.85 ' 121.50 IRL 161.93 Italy 1729.67 Lir 4408.00 LIT 2.55 3.21 ' 4.48 t 52.40 ' 15.97 ' 68.37 ' 71.57 ' 137500.00 LIT 79.49 Luxembourg 40.5484 LFR 109.00 LFR 2.69 3.41 ' 5.03 ' 53.60 ' 10.71 ' 64.31 ' 67.72 " 3200.00 IlR 78.92 Netherlands 2.21624 HFL 79~10 HFL 35.69 35.95 ' 50.01 t 21.05 ' 14.89 ' 35.94 ' 71.90 ' 220.00 HFL 99.27 Portugal 114.999 ~ 1452.00 ESC 8.30 11.17 % 14.15 t 54.00 ' 13.79 ' 67.79 % 78.96-t 13000.00 ESC 74.29 United Kingdom 0. 797291 UKL 48.75 UKL 61.14 41.14 ' 54.11 ' 20.00 ' 14.89 ' 34.89 ' 76.03 t 118.50 tJI(J, 148.63

General ~ark: * Denmarlc 1 France 1 Ireland 1 Netherlands 1 Portugal I united Kinqdan :rates have been changed· since 1-1-1993

total tax Yield

(ECU per 1000

cigarettes

(11)

75.94 155.62 90.68 35.60 20.88 71.03 11.34 77.60

122.83 56.90 53.44 71.37 58.66

113.01

PIG! 15

overall miniu excise duty

speCific excise duty plus Ad.valorem duty excluding Vl!

(12)

57t of the retail se.lling price incl. of taxes (lrt.2 of Directive 92/79)

57.00' 64 .. 56' 58.68% 57.00' 51.87 ' 56.99 ' 57.31' 62.63 ' 58.'50 ' 55.61 ' 57.91 ' 57.00' 65.17 t 61.14 '

*

* * * *

Spain : Has a transitional period of t1«> years, starting 1 January 1993, to attain the overall mlnimlla excise duty rate of directive 92/79/FZt- Article 2 (Art 3.1) Portugal : May apply a reduced rate of ~ to 50% less than the overall mlnlmm rate to cigarettes consuned in the lllSt reJIW)te regions of the Azores and Madeira, made by

small-scale manufacturers each of whose annual production does not exceed 500 tonnes.(Dlrectlve 92/79/EBC Art.3.2)

B!93.doc PAGE 16 Manufactured tobacco - SituaUon 1-1·1993

Cigars and cigarillos

Specific excise Ad.valorem VAT Excise ad- OVerall mlnimllll excise duty excise % valorem+VM'

(as % of retail (as t of (as t of expressed as a t or as an amotmt Nat.currency in Ecu selling price) retail retail per kilogram or for 1000 .1 tems

selling selling price price

(!IRSP) (fiRSP) (TIRSP) 5 t of the retail 7 ECU per 1000 {1} (2} (3) (4) (5) selling price items or per kg

Minimum excise duty adopted incl. all taxes by Comcil on 19-10-1992 ---- (6) (Art.3 of Directive 92/80)

I

Menber state Ecu at 1·10-'92 (Art.5)

BelgitJD 40.5484 BFB -.-... BFR 16.00.% 16.32 t 32.32 ' Denmark 7.60759 DKR 198.00 DKR 26.03 10.00 t 20.00 t 30.00 ' 1000 pieces Germany 1.93777 Ill DM 5.00 % 13.04 ' 18.04 % Greece 253.707 DRA DRA 25.00 % 15.25 % 40.25 % Spain 138.333 PTA PTA 10.00 % 13.04 t 23.04 t France 6.65065 FF FF 26.92 % 18.03 % 44.95 ' 18-1-93 FF 29.26 % 15.68 ' 44.94 %

Ireland 0.750341 IRL 73.56 IRL 98.04 -.-- % 17.36% 17.36 % 1-3-1993 78.098 IRL 104.08 -.-- % 17.36 ' 11.36 ' per 1000 gr.

Italy 1729.67 LIT Lir 23.00 tnaturels 15.97 % 38.97 % LIT 46. oo %Others 15.97 t 61.97 %

Luxembourq 40.5484 LFR -.-- LFR lb.OO %cigars 10.71 % 26.71 %

Netherlands 2.21624 HFL HFL 5.00 % 14.89 % 19.89 %

Portugal 174.999 ESC -.-- ESC 26.21 % 13.79% 40.74 % united Kingdom 0.797291 UKL 72.30 UKL 90.68 -.-- t 14.89 % 14.89 %

per 1000 gr.

General remark : The rates and amounts shall be effective for all products belonging to the group of manufactured tobacco concemed, without distinction within each group as to quality, presentation, origin of the products, the materials used, the characteristics of the fiiiiiS involved or any other criterion. (Directive 92/80/CEE, Article 3.2} ·

Spain and Italy : May until 31 December 1998 apply to rolls of tobacco consisting entirely of natural tobacco Jlhich are not cigarettes a rate or an aJIK)UDt which may be up to 50 t less than the nomal national rate of excise duty for cigars and ciqatlllos and may fall below the overall miDimuD excise duty rate (Directive 92/80/EEC, Article 3.3)

i'IRSP :z tax inclusive retail selling price

PAGE 17 Manufactured tobacco - Sl tuation 1-1-1993

Fine cut tobacco intended for the rolling of cigarettes

Specific excise Ad.valorem VAT Excise ad- OVerall minimm excise duty excise % valorem+VAT

(as % of (as t of (as t of expressed as a t or as an amo\Blt Nat.currency in Ecu retail retail retail per kilogram

selling selling selling price price price (TIRSP) (TIRSP) (TIBSP) 30 t of the retail 20 ECU per kg

(1) (2) (3) (4) (5) sellinq price Minimum excise duty adopted incl. all taxes by Council on 19-lo-1992 ·--- (6) (Art.J of Directive 92/80)

I


(Art.S)

Belgiun 40.5484 BFR BFR 37.55 % 16.32 % 53.87 %

Denmark 7.60759 DKR 275.00 DKR 36.15 . % 20.00 % 20.00 ' < 1.5 liD 350.00 DKR 46.01 . % 20.00 % 20.00 % >= 1.5 lliD

Germany 1.93777 DM 30.21 DM 15.59 18.12 % 13.04 % 31.16 % Greece 253.707 DRA . ORA 57.00 % 15.25 % 72.25 % Spain 138.333 PTA . P'l'A 30.00 % 13.04 % 43.04 % France 18-1-93 6.65065 FF FF 49.40 t 15.68 % 65.08 %

24-5-93 FF 51.40 % 15.68 % 67.08 % Ireland 0.750341 IRL 62.075 IRL 82.73 . % 17.36% 17.36 %

1-3-1993 65.903 IRL 87.83 % 17.36% 17.36 % Italy 1729.67 LIT LIT 54.00 -, 15.97 % 69.97 %

Luxanbourg 40.5484 LFR LFR 31.50 % 10.11 % 42.21 %

Netherlands 2.21624 HFL 35.15 HFL 15.86 16.53 % 14.89 % 31.42 % Portugal 174.999 ESC . ESC 26.21 % 13.79% 40.00 % United Kingdom 0.797291 UKL 76.29 UKL 95.69 . -% 14.89 % 14.89 %

General remark : The rates and amounts shall be effective for all products belonging to the group of manufactured tobacco concetned, without distinction within each group as to quality, presentation, origin of the products, the materials used, the characteristics of the fims involved or any other criterion. (Directive 92/80/CEE, Article 3.2)

TIRSP = tax inclusive retail selling price

BS93.doe PAGE 18

ManUfactured tobacco - Situation 1-1-1993

Other smoking tobaccos

Specific excise Ad.valorem VAT Excise ad- overall mininnln excise duty excise % valorem+ VAT

(as % of (as % of (as % of expressed as a t or as an amount Hat. currency in Ecu retail retail retail per kilogram

selling selling selling price price price (TIBSP) (TIRSP) ('l'IRSP) 20 t of the retail 15 ECU per kg

{1) (2) (3} (4) (5) selling price Min~um excise duty adopted incl. all taxes by Council on 19-10-1992 ---- (6) (Art.3 of Directive 92/80)

I


(Art.5)

BelgiliD 40.5484 BFR BFR 37.55 % 16.32 % 53.87 ' Denmark 7.60759 DKR DKR . % 20.00 % 20.00 ' Gemany 1.93777 Ill 5.50 DM 2.84 22.00 % 13.04 % 35.04 % Greece 253.707 DRA DRA 57.00 % 15.25 % 72.25 % Spain 138.333 m P'l'A 20.00 % 13.04 % 33.04 %

France 6.65065 FF FF 44.80 % 18.03 % 62.83 % 18-1-1993 49.40 % 15.68 % £5.08 % 1-7-1993 47.14 % 15.68 % 62.82 %

Ireland 0.750341 IRL 74.337 IRL 99.07 . % 17.36% 17.36 % 59.756 IRL 79.64 . % 17.36% 17.36 % 47.538 IRL 63.36 . % 17.36% 17.36 %

1-3-1993 54.182 IRL 72.21 . % 17.36% 17.36 % Italy 1729.67 LIT LH' 54.00 % 15.97" % 67.97 %

Luxembourg 40.5484 LFR LFR 31.50 % 10.71 % 42.21 % Netherlands 2.21624 HFL 35.15 HFL 15.86 16.53 % 14.89 % 31.42 % Portugal 174.999 ESC ESC 26.21 % 13.79 % 40.00 % United Kingdom 0. 797291 UKL 31.93 UKL 40.05 . % 14.89 % 14.89 %

General remark : The rates and amo\Blts shall be effective for all products belonging to the group of manufactured tobacco concerned, without distinction within each group as to quality, presentation, origin of the products, the materials used, the characteristics of the finns involved or any other criterion. (Directive 92/80/CEE, Article 3.2)

'l'IRSP = tax inclusive retail selling price

IV

GRAPHS I Tax incidence in the retail price

ALCOHOLIC BEVERAGES

1) Beer per litre at 12° Plato 2) Still wine per litre 3) Sparkling wine per litre 4) Intermediate products per litre 5) Spirits per litre at 40t

IIIHBRAL OILS


IIARUFACTURED 'l'OBACCO



19 20 21 22 23

24 25 26 27 28

29

30

PRICE STRUCTURE OF MAJOR PRODUCT GROUPS

The attached qraphs show the various elements making up the retail selling price of representative products and are based on the tax situation in the various Member States on 1-1-1993 and the evolution up to 1 July 1993 as notified to the commission.

In the case of spirits, wine and beer, where a wide price range prevails, the assumed non-tax elements of prices are intended to be representative averages. These prices are based on the statistical Office's Household Budget survey. Prices in the Member States have been averaged to attempt to identify a theoretical representative product. Accordingly actual prices in Member states may differ.

For mineral oils, prices are those published in the OilBulletin for 1 January 1993.

For ciqarettes, prices are those indicated in the summary of tax structures on cigarettes of the most popular price category in the EEC Member States as at 1 January 1993 and at 1 April 1993 (pages 13 and 14).

TAX INCID.ENCE IN THE RETAIL PRICE BEER (per litre at 12iCPiato)

situation 1-1-1993

Values in Ecu at 1-10-1992 2~--------------------------------------------~

1.5

1

0.5

B OK D EL ES F1 F2 IRL I L NL P UK1 UK2

Member States

~ Non tax portion k::::::::::l Excise duty B VAT

Minimum rate : 0.748 ECU/hl/degree Plato of finished product F2: 1-6-1993; UK2: 1-8-1993

TAX INCIDENCE IN THE RETAIL PRICE STILL WINE (per 1 litre)

situation 1-1-J93

Values in Ecu at 1-10-1992 7~---------------------------------------------~

6 .................................................................................................................................. .

5

4

3

2

1

o~~~~~~~~~~~~~~~~~~~~~~~~

B OK D EL E F IRL I L1 L2 NL P UK

Member States

~ Non tax portion k:::::::J Excise duty B VAT

Minimum rate adopted 19-10-'92: 0 Ecu/hl D-EL-ES-1-L-P: no excise duty l1: < 13% vol; l2: >• 13" vol.

TAX INCIDENCE IN THE RETAIL PRICE SPARKLING WINE (per litre)

situation 1-1-J93

Values in Ecu at 1-10-1992 14~------------------------------------------~

12 ............................................................................................................................................................................................................................................................................. ..

10 ......................................................................................................................................... .

8 .......................................................................................................................................... ~~j~~~~~~~~~~ ................................................................................................................ ..

6

4~ ... w~ ....... L2w ...... .t~J ....... ~~ ...... ~~ ....... 2

o~~~~~~~~~~~a_~~~~~~~~~~~

B OK D EL ES F IRL I L NL P UK

Member States

~Non tax portion k:::::::::;l Excise duty -VAT

Mlnumum rate : o ECU/hectolltre EL/ES/1/P no excise duty

TAX INCIDENCE IN THE RETAIL PRICE Intermediate products (per litre)

Situation 1-1-1993

Values Ecu at 1-10-1992 12~------------------------------------------~

10 .............................................................................................................................................................................................................................................................................. ..

8 ............................................................................................................................. ..

6

4

2

o~~~~~~~~~~~~~~~~~~~~~~~

B OK D EL ES F1 F2 IRL I L 1 L2 NL 1 NL2 P UK

Mem·ber States

~Non tax portion J>>>J Excise duty B VAT

L 1: <16"; L.2: >16 .,; F2: 1-7-1993 NL 1: Still; NL2: Spark ling Minimum rate: 48 ECU/hl

TAX INCIDENCE IN THE RETAIL PRICE SPIRITS (per litre at 40%)

si tuatlon 1-1-1993

Values in Ecu at 1-10-1992 30~--------------------------------------------~

25 ............................................................................................................................................................................................................................................................................... .

·_ 20

15

10

5

o~~~~~~~~~~~~~~~~~~~~~~~~

8 DK D EL 1 EL2 ES F1 F2 IRL 11 12 L NL P UK

Member States

~ Non tax portion t>:<:A Excise duty • VAT

Minimum rate: 560 ECU/hl of pure alcohol 11: alcohol produced from distillation EL2: OUZO F2: 1-7-1993 of wine 12: synthetic alcohol;derlved from sugar

TAX INCIDENCE IN THE RETAIL PRICE LEADED PETROL (per 1000 litre)

Situation 1-1-1993

Values in Ecu at 1-10-1992 1000~------------------------------------------~

800

600

400

200

0 I [.Cr,d K.,..-<1 C<j<d I<'(<'J r:4<1 £<('"<' !C..y<l r< ....... d J<'f<'J .... ~<! '<("<' K"T<j [,Cr• J<"f<J r<,.c# I

B OK D EL ES F1 F2 F3 IRL I L NL P1 P2 UK

Member States

~Non tax portion 1:::::::::::::1 Excise duty B VAT

Mlnknum rate : 337 ECU/1000 lltrea F2: 16-4-1993; F3: 12-7-1993 P2: 7-1-1993

QJ QJ \0 w "0 • QJ () ~ ~ CD QJ t; t\.) rt- ~

TAX INCIDENCE IN THE RETAIL PRICE UNLEADED PETROL (per 1000 litre)

- Situation 1-1-1993

Values in Ecu at 1-10-1992 1000~------------------------------------------~

800

600

400

200

B OK D EL ES F1 F2 F3 F4 IRL I L NL P1 P2 UK

Member States

~ Non tax portion 1:::::>::::1 Excise duty R VAT

Minimum rate : 287 ECU/1000 lltres L: Minimum rate: 242 ECU/1000 lltrea 1993/1994 F2: 16-1-'93; F3: 16-4-'93 F 4: 12-7-'93; P2: 7-1-'93

600

400

200

TAX INCIDENCE IN THE RETAIL PRICE DIESEL (per 1000 litre)

Situation 1-1-1993

Values in Ecu at 1-10-1992


Member States

~Non tax portion 1::::::::::::::1 Excise duty R VAT

Minimum rate: 246 ECU/1000 lltres EL and L: Minimum rate 196 ECU/1000 lltrea 1993/1994 F2: 16-1-'93; F3: 16-4-'93 F4: 12-7-'93; P2: 7-1-'93

TAX INCIDENCE IN THE RETAIL PRICE HEATING GAS OIL (per 1000 litres)

Situation 1-1-1993

Values in Ecu at 1-10-1992 800~------------------------------------------~

700 .......................................................................................................................................................................................................................................................................... .

600

500

400 300

200 100 --·~.J<~.A"-·"U' ~ ... --- ... ".,~

o~~~~~~~~~~~~~~~~~~~~~~~

B OK 0 EL ES F1 F2 F3 IRL I L NL P1 P2 UK1UK2

Member States

~ Non tax portion 1::::::::::::::1 Excise duty a VAT

Minimum rate: 18 ECU/1000 lltrea I Monitoring charge 6 ECU : B and L F2:16-4-'93; F3: 12-7-'93; P2: 7-1-'93 ;UK2 : March 1993

TAX INCIDENCE IN THE RETAIL PRICE HEAVY FUEL OIL (per 1000 kg)

Situation 1-1-1993

Values in Ecu at 1-10-1992 600~----------------------------------------------~

B1 B2 OK 01 02 EL ES F1 F2 F31RLIRL2 I L 1 L2 L3 L4 NL P1 P2 P3 UK

Member States

~ Non t.ax portion 1>::::::::::1 Excise duty B VAT Minimum rate: 13 ECU/1000 ~

• B1:<•1%Sulphur; B2:>1%Sulphur D1:heatlng; D2:electrlclty generation • F2:16 .... 4-'93; F3:12-7-'93 IRL2:1-3-'93 L 1:<•1%Sulphur:heatlng ;L2:<•1%Sulphur:others • L3:>1%Sulphur:heatlng ;L4:>1%Sulphur:others P1: <1% sulphur; P2: >1%; P3: 7-1-1993. >1%

150

100

50

TAX INCIDENCE IN THE RETAIL PRICE For 1~000 cigarettes of the most current

price category (situation 1-1-1993)

Values in Ecu at 1-10-1992

B OK D EL ES F1 F2 IRL11RL2 I L NL P1 P2 UK

~ Non tax portion

~ Ad Valorem duty

Member States

1:::::::::::1 Specific exctae duty

::::: VAT

Mlnumum rate: 67% of the retail selling price Incl. of taxes •F2:18-1-'93; IRL2:1-3-'93 P2:2-3-1993

TAX INCIDENCE IN THE RETAIL PRICE For 1JOOO cigarettes of the most current


Values in Eou at 1-10-1992 250~------------------------------------------~

200 .......................................................................................................................................................................................................................................................................... .

150

100

50

o~~~~~~~~~~~~~~~~~~~~~~~~

B OK D EL ES F1 F2 F3 IRL L NL P UK

Member States

~ Non tax portion

~ Ad Valorem duty

[JJ Speclf1c excise duty

Mlnumum rate: 67% of the retail selling price Incl. of taxes F2: 24-6-1993; F3: 1-7-1993

••••• \IAT •• ••• VI'\ I

v

GRAPHS II EXCISE DUTY

Minimum rate adopted by the Council incorporated

ALCOHOLIC BEVERAGES

1) Beer per hectolitrejdegree 2) Still wine per hectolitre 3) Sparkling wine per hectolitre 4) Intermediate products per hectolitre 5) Spirits per hectolitre of pure alcohol

MINERAL OILS


MANUFACTURED TOBACCO



PAGE:

31 32 33 34 35

36 37 38 39 40

41

42

EXCISE DUTY ALCOHOLI-C BEVERAGES BEER (per hectolltre/degree Plato)

situation 1-1-1993

Values in Ecu at 1-10-1992 12~------------------------------------------~

10 ................................................................................................................................................................................................................................................................................. .

8 ............................................................................................................................................ . ..................................................................................................................... ..

6 ......................................................................................................................................... ..

4

0. 74~~~~~~~'"""""",.,..__.....,..,..,..,....._~~~~~~~~~~~ o~~~~~~~~~~~~~~~~~~~~~~~~

B OK D EL ES 'F1 F2 IRL I L NL P UK UK2

Member States

~ Excise duty

Minimum rate: 0.748 ECU hi/degree Plato of finished product F2: 1-5-1993; UK2: 1-6-1993

EXCISE DUTY ALCOHOLIC BEVERAGES STILL WINE (per hectolitre)

situation 1-1-1993

Values in Ecu at 1-10·1992 300~------------------------------------------~

250 ............................................................................................................................. .. ............................................................................................................................ .

200 .............................................................................................................................. .. ............................................................................................................................ .

150 .............................................................................................................................. .. .......................................................................................................... .

100 .............................................................................................................................. .. ......................................................................................................... ..

50

o~~~~~--~--~~~~~~--~~--~~~~~

B OK D EL ES F IRL I L 1 L2 NL P UK

MJnlmum rate: 0 ECU/hectolltre D-EL-ES-1-L-P: no excise duty L 1:<13% vol; L2: >•13% vol.

Member States

~ Excise duty

EXCISE DUTY ALCOHOLIC BEVERAGES SPARKLING WINE (per hectolitre)

situation 1-1-1993

Values in Ecu at 1-10-1992 600~----------------------------------------~

500

400

300

200 ....................................................................................................................................... ..

B OK D EL ES F IRL I L NL P UK

Minimum rate: 0 ECU/hectolltre EL-ES-1-L-P: no excise duty

Member States

~ Excise duty

EXCISE DUTY ALCOHOLIC BEVERAGES INTERMEDIATE PRODUCTS (per hectolrtre)

situation 1-1-1993

Values in Ecu at 1·10-1992 500~----------------------------------------~

400 ............................................................................................................................................................................................................................................................................ .

300 ............................................................................................................................. ..

100

B OK D EL ES F1 F2 IRL I L1 L2 NL1NL2 P UK

Minimum rate: 46 ECU/hectolltre L 1:<16%; L2: >16%; F2: 1-7-1993 NL 1: Still; NL2: Sparkling

Member States

~ Excise duty

EXCISE DUTY ALCOHOLIC BEVERAGES SPIRITS (per hectolitre of pure alcohol)

si tuatlon 1-1-1993

Values in Ecu at 1-10-1992 5000~------------------------------------------~

4000

3000

2000

1000 seo~~~~~------~~~~~~~~~~~~~~~~

o~~~~~~~~~~~~~~~+-~~~~~~~~

B OK D EL1 EL2 ES F1 F2 IRL 11 12 L NL P UK

EL2: OUZO F2: 1-7-1993

Minimum rate: 560 ECU/hectolltre

Member States

~ Excise duty 11: alcohol from distillation of wine

12: synthetic alcohol or alcohol derived from sugar

EXCISE DUTY MINERAL OILS LEADED PETROL (per 1000 litres)

situation 1-1-1993

Values in Ecu at 1-10-1992 600~------------------------------------------~

500

400 .. 337~~~~~~~~~~~~~~~~--~~~~~~~

3~~~ .. ~~~~~~~~~~~~~~~~~~~~~~~

200 ..

100 ..

o~~~~~~~~~~~~~~~~~~~~~~~~

B OK D EL ES F1 F2 FS IRL I L NL P1 P2 UK

Member States

~ Excise duty

Minimum rate: 337 ECU/1000 lltres L: minimum rate 292 ECU/1000 lltres 1993/1994 F2: 16-4-1993; F3: 12-7-1993 P2: 7-1-1993

EXCISE DUTY MINERAL OILS UNLEADED PETROL (per 1000 litre)

Situation 1-1-1993

Values in Eou at 1-10-1992 600~------------------------------------------~

500

400

100


Member States

~ Excise duty

Minimum rate : 287 ECU/1000 lltres L: Minimum rate: 242 ECU/1000 lltres 1998/1994 F2: 16-1-'93; F3: 16-4-'93 F 4: 12-7-'93; P2: 7-1-'93

EXCISE DUTY MINERAL OILS DIESEL (per 1000 litre)

Situation 1-1-1993

Values in Ecu at 1-10-1992 400~--------------------------------------------~

300

100


Member States

~ Excise duty

Minimum rate: 246 ECU/1000 lltres EL and L: Minimum rate 196 ECU/1000 lltres 1993/1994 F2: 16-1-'93; F3: 16-4-'93 F 4: 12-7-'93; P2: 7 -1-' 93

EXCISE DUTY MINERAL OILS HEATING GAS OIL (per 1000 litres)

Situation 1-1-1993

Values in Ecu at 1-10-1992 400~------------------------------------------~

300

200

100

18~~~~~~~~~~~~~~~--~~~~~~~~ o~~~~~~~~~~~~~~~~~~~~~~~~

B OK D EL ES F1 F2 F3 IRL I L NL P1 P2 UK1UK2

Member States

Minimum rate: 18 EOU/1000 lltres I Monitoring charge 6 ECU : B and L

~Excise duty

F2:16-4-'93; F3: 12-7-'93; P2: 7-1-'93 ;UK2 ~ March 1993

EXCISE DUTY MINERAL OILS HEAVY FUEL OIL (per 1000 kg)

Situation 1-1-1993

Values in Ecu at 1-10-1992 250~------------------------------------------------~

200

160

100

50

13 ~~~~~~~~~~~~~~~~~~~~~~~~~ o~~~~~~~~~~~~~~~~~~~~~~~~~~

91 92 OK 01 02 EL ES F1 F2 F31RL1RL2 I l1 L3 NL P1 P2 P3 UK

Member States

~ Excise duty Minimum rate: 13 ECU/1000 kg

• B1:<•1~Sulphur; B2:>1%Sulphur D1:heatlng; D2:electrlclty generation • F2:15-4-'93; F3:12-7-'93 IRL2:1-3-'93 L 1:<•1 % Sulphur; L3:> 1% Sulphur • P1:<1~ sulphur; P2: >1%; PS: 7-1-1993,>1%

%

EXCISE DUTY MANUFACTURED TOBACCO For 1JOOO cigarettes of the most current


80~--------------------------------------------~

o ooo 0 o oo OOo 0 oo 0 I oOO 10 . . . .. . . .... .. ... . . ..... ..... ::::::::::: .... ::::::::::: ..... ::::::::::: ..... ::::::::::: .....

:::::::::::· ::::::::::: ::::::::::: ::::::::::: ..... ~~~<< ..... ~<<~~ .....

..... ){) .... /)} ..... )() ..... /)) ..... <<~~~ ~<<~~ >>~~~ ~<<~~

B DK 0 EL ES F1 F2 IRL11RL2 I L NL P1 P2 UK

Member States

~Specific excise duty 1::::::::::::::1 Ad-valorem duty

Mlnumum rate: 67% of the retail selling price Incl. of taxes •F2:18-1-'93; IRL2:1-3-'93; P2:2-3-1993

EXCISE DUTY MANUFACTURED TOBACCO For 1JOOO cigarettes of the most current


80~----------------------------------------------~

··················································································································································································································································································

. . .. . . . . . . . . . . ... . . ..... • •• • 0. • •• • • • • •• • •• • ••••• . . .. . . . . . . . . .. . . .. . .... . . . ... . .. .. . . . .. ... . .... . .. .. .. . . . . . . .. . ... . .... . . . . . . . . . .. . • 0.. •• • .. 00. • .•.•• . . .. . . . '.... . .. .. . . .... . . . .. .. . . . . . . . .. . . . .. . .. . . .... . . .. . .. . .. . . . . . . . .. . .... . . . . . . . .. . . . . . .. . . . .. . .. . . .... . . ' .. '. . '.... . . . ... . .... . ......... . ............ ........... ...... .. .. . . .... . . . . . .. . .... . . . . . .. .. . .. . .. . . . .. . .. . . .... . . . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . . .. ... . . . .. . . .... . . . . . .. . .. . . . .. . ... . .... . . . . . . . . . . .. . . .. .. . .. . .. . . .... .

:::::: ::::::::;::: :::::::::::: :::::::::::: ::::::::::::

B DK D EL ES F1 F2 F3 IRL I

Member States L NL P UK

~Specific excise duty 1::::::::::::::1 Ad-valorem duty

Mlnumum rate: 67% of the retail selling price Incl. of taxes •F2:24-6-1993; F3: 1-7-1993

VI

REVENUE FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SDIILAR CHARGES) OTHER THAN VAT

1988 1989 1990 1991 1992

a) ETHYL ALCOHOL AND ALCOHOLIC BEVERAGES

b) MIRERAL OILS

c) MAHUFACTORED TOBACCO

paqe 43

RBVDUB F1DI TAXES OH COBSUHPI'IOB (BXCISI Dt!IBS liD SIMILAR CllllmS) OSR 1'DH VlT DR93.1XX

ETHYL ALCOHOL AND ILCOBOLIC B B V B R l G B S (in millions)

I II III IV v VI

MEMBER Ecu MYLALCOHOL AND Ilfl'ERMEDIME STILL WIHR SPARKLIHG WINE BEER ALCOHOL COBDIBED II STATE Value SPIRITS PlmUC'l'S PERFUMES I Bit.

1 January YEAR national in Ecu national in Ecu national in Ecu national inEcu national in Ecu national inEcu

currency cuxrency currency currency currency currency

Belqillll 1988 43.1895 FB 7801.09 FB 180.62 colliDll III col. III 3518.99 FB 81.48 394.99 FB 9.15 5453.80 lB 126.28 . FB . 1989 43.6005 FB 7942.28 FB 182.16 colliDll III col. III 3431.06 FB 78.69 416.66 FB 9.56 5350.37 FB 122.71 . FB . 1990 42.6225 FB 7698.9~ FB 180.63 ool\1111 III col. III 3538.89 FB 83.03 439.80 FB 10.32 6860.50 FB 160.96 . FB . 1991 42.1944 FB 7533.oo· FB 178.53 COllllll III ool. III 3116.00 FB 73.85 427.40 FB 10.12 7583.60 FB 179.74 - -- FB . . 1992 41.9756 FB 7714.00 FB 183.77 colunn III col. III 3466.00 FB 82.57 449.00 FB 10.70 7946.00 FB 189.30 . FB .

Denmark 1988 7.94677 DKR 2118.00 DKR 266.52 75.00 DKR 9.44 1343.00 DKR 169.00 21.00 DKR 2.64 3056.00 DKR 384.56 474.00 DKR 59.65 1989 8.03903 DKR 2020.00 DKR 251.27 75.00 DKR 9.33 1328.00 DKR 165.19 26.00 DKR 3.23 3110.00 DKR 386.86 492.00 DKR 61.20 1990 7.88085 DKR 1980.00 DKR 251.24 66.00 DKR 8.37 1353.00 DKR 171.68 27.00 DKR 3.43 3106.00 DKR 394.12 504.00 DKR 63.95 1991 7.87374 DKR 1962.00 DKR 249.18 62.00 DKR 7.87 1291.00 DKR 163.96 18.00 DKR 2.29 2857.00 DKR 362.85 119.00 DKR 15.11 1992 7.93479 DKR 1819.00 DKR 229.24 40.00 DKR 5.04 1145.00 DKR 144.30 15.00 DKR 1.89 2507 .0(} DKR 315.95 0.00 DKR 0 .. 00

Germany 1988 2.06233 DM 3692.00 DM 1790.21 37.00 DM 17.94 . II( - -- 831.00 DM 402.94 1254.00 Ill 608.05 270.00 JJI 130.92 . 1989 2.07902 DM 3609.00 DM 1735.91 40.00 DM 19.24 . Ill . 857.00 Ill 412.21 1260.00 Ill 606 .. 05 271.00 DM 130.35

1) 1990 2.02565 DM 2) 4321.00 DM 2133.14 36.10 Ill 17.82 . Ill . 974.00 Ill 480.83 1413.00 Ill 697.60 158.00 Ill 78.00 1991 2.04372 DM 3) 5408.00 DM 2646.16 42.40 DM 20.75 . Ill . 1050.60 II 514.06 1605.80 DH 785.72 197.70 DM 96.74 1992 2.03909 DM 4) 5306.00 DM 2602.14 40.40 1JI 19.81 . Ill . 1083.20 DM 531.22 1645.60 DM 807.03 194.10 DH 95.19

1) Gemany 1990: including the 5 new "Lander" 2)-4) Gennany including medical purposes 1990: 81.30 Mio DM (= 40.14 Mio Ecu); 1991: 101.20 Mio DM (= 49.52 Mlo Ecu); 1992: 99.20 Hio DM (= 48.94 Mio Ecu)

page 44

REVBHUE FlOf fiXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES} OtHER TDH VlT DR93.IXX:

B'rRYL ALCOHOL AND ALCOHOLIC B E V B R A G E S (in millions)

I II III IV v VI

MEMBER Ecu ETHYLALCOHOL AND IN'l'ERMEDIATE STILL WINE SPARKLING WINE BEER ALCOHOL eotlrAINED Ilf STATE Value SPIRITS PRODUCTS PERFUMES, ETC.

1 January YEAR national in Ecu national in Ecu national in Ecu national in Ecu national in Ecru national in Ecu

currency currency currency currency currency currency

Greece 1988 164.477 DRA 4150.78 DRA 25.24 15.81 DRA 0.10 . DRA . . DRA . . DRA . 5096.30 DRA 30.98 1989 173.175 DRA 5122.05 DRA 29.58 34.50 DRA 0.20 . DRA . . DRA . . DRA . 4885.94 DRA 28.21 1990 188.913 DRA 9890.14 DRA 52.35 42.54 DRA 0.23 . DRA ...... - . DRA . 7822.66 DRA 41.41 760.00 DRA 4.02 1991 214.171 DRA 11600.00 DRA 54.01 58.74 DRA 0.27 . DRA . 40.00 DRA 0.19 8041.36 DRA 37.44 700.00 DRA 3.26 1992 235.312 DRA 17060.00 DRA 72.50 44.20 DRA 0.19 . DRA . -.-- DRA . 9654.12 DRA 41.03 1350.00 DRA 5.74

Spain 1988 140.835 PTA 68436.00 PTA 485.93 coll.IDll I col. I 0 PTA . . PTA . 12763.00 PTA 90.62 . PTA . 1989 132.498 PTA 81836.00 PTA 617.68 coltJDn I col. I . PTA . . PTA . 14522.00 PTA 109.61 . m . 1990 131.044 PTA 80120.00 PTA 611.40 colunn I col. I . PTA . . m . 14518.00 PTA 110.79 . PTA . 1991 130.389 PTA 79081.00 PTA 606.50 coll.IDll I col. I . PTA . . PTA . 14253.00 PTA 109.31 . PTA . 1992 129.339 PTA 84968.00 PTA 656.94 COll.IDll I col. I . PTA . . PTA . 14042.00 PTA 108.57 PTA .

France 1988 6.97917 FF 9003.00 FF 1289.98 1949.00 FF 279.26 collltlD II col. II colunn II col. II 303.00 FF 43.41 309.00 FF 44.21 1989 7.10180 FF 9663.00 FF 1360.64 1970.08 FF 277.39 colunn II col. II colliBD II col. II no.oo FF 43.65 349.00 FF 49.14 1990 6.92436 FF 9269.00 FF 1338.61 1895.00 R' 273.67 colliDil II col. II colllliil II col. II 321.00 FF 46.36 339.0(t FF 48.96 1991 6.95237 FF 9118.00 FF 1311.50 1854.00 FF 266.67 colllllll II col. II COlllliD II col. II 315.00 FF 45.31 321.00 FF 46.17

1) 1992 6.95989 FF . FF . . FF . COllllUl II col. II colunn II col. II . FF . . FF .

1) France 1992 : no figures received

page 45

RBVDUB !D mBS 01 COHSUMP!IOH (EXCISB DUmS IRD SIHILIR CBIIGES} 01'BD !1111 VI! DI93.JXX:

ETHYL ALCOHOL AND ALCOHOLIC B B V I R l G I S (in millions)

I II III IV v VI

HOmER Ecu ETHYLALCOHOL AHD Ilft'ERMEDIATE STILL WIRE SPARKLING liME BEER ALCOHOL cotft'AIRED IH Sm'E Value SPIRITS PimJCTS PERFUMES I E!C.

1 January YEAR national in Ecu national in Ecu national in Ecu national in Ecu national in Ecu national in Ecu

currency currency currency currency currency currency

Ireland 1988 0. 778154 IRL 116.10 IRL 149.20 3.60 IRL 4.63 24.50 IRL 31.48 1.40 IRL 1.80 249.60 IRL 320.76 . IRL . 1989 0. 777901 IRL 116.90 IRL 150.28 3.30 IRL 4.24 26.50 IRL 34.07 1.70 IRL 2.19 268.70 IRL 345.42 . IRL . 1990 0. 768931 IRL 120.40 IRL 156 .. 58 3.30 IRL 4.29 28.70 IRL 37.32 1.60 IRL 2.08 280.70 IRL 365.05 . IRL . 1991 0.768315 IRL 121.31 IRL 157.89 2.20 IRL 2.86 31.50 IRL 41.00 1.43 IRL 1.86 281.83 IRL 366.83 . IRL . 1992 0. 767728 IRL 115.52 IRL 150.47 2.39 IRL 2.39 33.80 IRL 44.03 1.79 IRL 2.33 293.70 IRL 282.56 . IRL .

Italy 1988 1520.83 LIT 506000.00 LIT 332.71 . LIT . . LIT . . LIT . 408000.00 LI'l' 268.27 . LIT . 1989 1531.73 LIT 490000.00 LIT 319.90 . LIT . . LIT . -.-- LI'l' -.-- 392000.00 LI! 255.92 . LIT -.-.. 1990 1518.64 LIT 600563. 82 LIT 395.46 . LIT . . LIT . . LIT . 424033.59 Ln' 279.22 . LIT . 1991 1539.95 LIT 883000.00 LIT 573.40 . Lir . . LIT . LIT . 436000.00 LI'l' 283.13 Lir . 1992 1539.20 LIT 785000.00 LIT 510.00 . LI'l' . . LIT . . LI'l' 461000.00 LIT 299.51 . LIT .

Luxembourg 1988 43.1895 LFR 760.59 LFR 17.61 colmm III col. III 109.26 LFR 2.53 48.44 LFR 1.12 130.26 LFR 3.02 negl. neg!. 1989 43.6005 LFR 884.33 LFR 20.28 colllllll III col. III 116.06 LFR 2.66 54.46 LFR 1.25 124.44 IlR 2.85 negl. negl. 1990 42.6225 LFR 837.98 LFR 19.66 colmm III col. III 113.91 LFR 2.67 60.99 LFR 1.43 118.18 IlR 2.77 negL negl. 1991 42.1944 LFR 916.72 LFR 21.73 oolmm 1II col. III 131.79 LFR 3.12 65.93 LFR 1.56 116.92 LFR 2.77 negl. negl. 1992 41.9756 LFR 840.98 LFR 20.03 colmm III col. III 116.20 LFR 2.77 73.01 LFR 1.74 113.14 LFR 2.70 negl. negl.

page 46

REVBNUB FIOI mES ON CONSUMPTION (EXCISE DU!IBS UD SDtiLAR CDRGES) O'tHIR i'IWf Vlf Dl93.~

B THY L ALCOHOL AND ALCOHOLIC B B V B R l G I S (in millions)

I II III IV v VI

MEMBER Ecu Ei'HYLALCOHOL AND IH'rERHEDIATE STILL WINE SPARKLIHG WIRE BEER ALCOHOL COlfl'AIRED IN StArE Value SPIRITS PRODUCTS PERFtJHFS, rrc.

mR national in Ecu national in Ecu national in Ecu national in Ecu national in Ecu national in Ecu currency currency currency currency currency currency

Netherlands 1988 2.32000 HFL 987.00 HFL 425.43 224.00 HFL 96.55 colunn II col. II coltJDil II col. II 531.00 HFL 228.88 colliiiil I col. I 1989 2.34696 HFL 896.00 HFL 381.77 199.00 HFL 84.79 col\lllll II col. II colam II col. II 560.00 HFL 238.61 coltiDD I col. I 1990 2.28802 HFL 913.00 HFL 399.03 200.00 HFL 87.41 collllln II col. II coltiDl II col. II 566.00 BFL 247.38 15.00 HFL 6.56 1991 2.30567 HFL 929.00 HFL 402.9~ 277.00 HFL 120.14 COl\llUl II col. II colliiiD II col. II 548.00 HFL 237.67 12.00 HFL 5.20 1992 2~29677 HFL 921.00 HFL 401.00 254.00 HFL 110.59 col\llln II col. II collllltl II col. II 585.00 HFL 254.71 colam I col. I

Portugal 1988 169.469 ESC 2500.00 ESC 14.75 . ESC . . ESC . . ESC . 6500.00 ESC 38.36 . ~ - -· . 1989 171.672 ESC 3500.00 ECS 20.39 . ESC . ESC . . ESC . 9400.00 ESC 54.76 . ESC . 1990 179.097 FSC 4371.00 ECS 24.41 . ESC . ESC . . ESC . 10686.00 ESC 59.67 . ESC . 1991 182.054 ESC 6100.00 ECS 33.51 . ESC . . ESC . . ESC . 13100.00 ESC 71.96 . ESC . 1992 179.469 ECS 8700.00 ECS 51.34 . ECS . . ECS . . ECS . 12000.00 BCS 70.81 . ECS .

United Kingdau

1988 0.694742 UKL 1592.00 UKL 2291.50 85.00 UKL 122.35 644.00 UKL 926.96 60.00 UKL 86.36 2084.00 UKL 2999.67 . UKL . 1989 0.646327 UKL 1565.00 UKL 2421.37 76.00 UKL 117.59 647.00 UKL 1001.04 67.00 UKL 103.66 2107.00 UKL 3259.96 ... -- UKL . 1990 0.739189 UKL 1703.00 UKL 2303.88 75.00 UKL 101.46 712.00 UKL 963.22 67.00 UKL 90.64 2219.00 UKL 3001.94 . UKL . 1991 0.706217 UKL 1679.00 UKL 2377.46 84.00 UKL 118.94 784.00 UKL 1116.14 61.00 UKL 86.38 2282.00 UKL 3232.72 . UKL . 1992 0. 712905 UKL 1675.00 UKL 2349.54 86.00 UKL 120.63 855.00 UKL 1199.32 69.00 UKL 96.79 2376.00 UKL 3332.84 . UKL .

BBVBHUB !'10( mBS OR catStJHPTIOR (BXCISIDUTIES liD SIHILIR CBWBS) 01'BBR !'Bill Yl!

IIIBRlL OILS {in millions)

I II III

MEMBER Ecu PETROL PETROL DIESEL STATE Value LEADED UNLEADED

1 January mR national in Ecu national in Ecu national in Ecu

currency currency currency

Belgiun . 1988 43.1895 FB 44523.94 FB 1030.90 rolliDD I col. I 17649.15 FB 408.64 1989 43.6005 FB. 41414.39 FB 949.86 6088.97 FB 139.65 22606.93 FB 518.50 1990 42.6225 FB 39789.44 FB 933.53 11346.42 FB 266.21 29967.81 FB 703.10 1991 42.1944 FB 37000.00 FB 876.89 16500.00 FB 391.05 32700.00 FB 774.98 1992 41.9756 FB 36000.00 FB 857.64 24200.00 FB 576.53 41000.00 FB 976.76 .

Denmark 1988 7.94677 DKR 4911.00 DKR 617.99 2269.00 DKR 285.52 350.00 DKR 44.04 1989 8.03903 DKR 4282.00 DKR 532.65 2668.00 DKR 331.88 350.00 DKR 43.54 1990 7.88085 DKR 2739.00 DKR 347.55 3005.00 DKR 381.30 350.00 DKR 44.41 1991 7.87374 DKR 2238.00 DKR 284.24 3208.00 DKR 407.43 730.00 DKR 92.n 1992 7.93479 DKR 1957.00 DKR 246.64 3693.00 DKR 465.42 1725.00 DKR 217.40

Germany 1988 2.06233 DH 10334.00 DM 5010.84 7057.00 DH 3421.86 8632.00 Ill 4185.56 1989 2.07902 ~ 9448.00 DK 4544.45 11160.00 DM 5367.91 8802.00 II 4233 .. 73 1990 2.02565 DM 7497.00 DM 3701.03 14680.00 DH 7247.06 9834.00 Ill 4854.40 1991 2.04372 DM 6856.00 DM 3354.67 22690.00 DM 11102.30 12748.00 Ill 6237.65 1992 2.03909 DH 5834.00 DM 2861.08 28270.00 114 13864.03 14701.00 llf 7209.59

IV ' L .P. G MD ME'1'BAME HEIVY FUEl. OIL

national in Ecu national in Ecu currency cumncy

. FB -- . FB - --. . . FB . . FB . . FB . . FB - --. . FB -- -- FB - --. . . . FB . . FB .

61.00 DKR 7.68 3785.00 DO 476.29 54.00 DKR 6.72 3088.00 DKR 384.13 39.00 DD 4.95 2786.00 DKR 353.52 41.00 DKR 5.21 2777.00 DD 352.69 25.00 DKR 3.15 2500.00 DKR 315.07

33.00 Ill 16.00 748.00 Ill 362.70 1)1317.00 JJI 633.47 1912.00 Ill 919.66 2)1576.00 Ill 788.02 185.00 Ill 91.33 3)2156.00 Ill 1054.94 226.00 Ill 110.58 4)2533.00 111 1242.22 220.00 Dll 107.89

paqe 47

0093.00C

VI

LUBRICAN'l'S

national in Ecu currency

. FB . . FB --. - -- FB . . FB . . FB .

0.00 DKR 0.00 0.00 DKR 0.00 0.00 DIR 0.00 0.00 DKR 0.00 0.00 DKR o.oo

221.00 Ill 107.16 222.00 Ill 106.78 267.00 Ill 131.81 292.00 DH 142.88 298.00 Ilf 146.14

1)·4) Germany: including the natural gas tax (Erdgassteurer): 1989 : 1241 million Ill ( 596.92 million Ecus); 1990: 1605 million Ill ( 792.34 million Ecus) · : 1991 : 1989 million Ilf ( 977.63 million Ecns); 1992: 2440 mlllion 111 (1196.61 million Ecus)

RIVEHUE rial mBS 01 COBSUHPTIOH {BXCISB DUTIES lND SIMILAR CBDGES) OfBBR 'lBIIf VI!

MIIERAL OILS (in millions}

I II III

MEMBER Ecu PEmL PE'm>L DIESEL STATE Value LEADED UNLEADED

1 January YEAR national in Ecu national in Ecu national in Ecu


Greece 1988 164.477 DRA 92412.94 DRA 561.86 col\lllll I col. I 70327.25 DRA 427.58 1989 173.175 DRA 77 362. 34 DRA 446.73 col\lllll I col. I 33114.88 DRI 191.22 1990 188.913 DRA 141996.17 DRA 751.65 colunn I col. I 70327.25 DRA 327.27 1991 214.771 DRA 189687.33 DRA 833.21 COltJIIIl I col. I 166616.17 DRA 775.79 1992 235.312 DRA 279484.00 DRA 1187.72 collllln I col. I 250802.54 DRA 1065.83

Spain 1988 140.835 PTA 382072. 00 PTA 2712.91 751.00 PTA 5.33 264884.0{) PTA 1880.81 1989 132.498 P'l'A 366975.00 PTA 2769.85 1470.00 P'rA 11.10 259267.00 PTA 1956.89 1990 131.044 PTA 410585.00 PTA 3133.18 3095.00 PTA 23.62 291004.00 PTA 2220.66 1991 130.389 P'l'A 503163.00 PTA 3858.94 15651.00 PTA 120.03 364441.00 PTA 2795.03

1) 40278.00 P'l'l 308.91 1992 129.339 PTA 587562.00 PTA 4543.50 38733.00 PTA 299.47 421760.00 PTA 3260.89

1) 39409.00 PTA 304.70

France 1988 6.97917 FF 73164.00 FF 10483.19 collDll I col. I 24714.00 FF 3541.11 1989 7.10180 FF 74186.00 FF 10446.08 coluun I col. I 28223.00 FF 3974.06 1990 6.92436 FF 73264.00 FF 10580.62 colllDil I col. I 31758.00 FF 4586.42 1991 6.95237 FF 72147.00 FF 10377.32 coltJDn I ool. I 38820.00 FF 5008.36

3) 1992 6.95989 FF . FF . coltlllll I col. I . FF .

1} Spain 1991/1992 : Diesel for heating purposes 2) France 1990 : only L.P.G. 3) France 1992 : no figures received

IV v

L.P .G AHD HETIWIE BEAVY FUEL OIL

national in Ecu national in Ecu currency currency

1297.48 DRA 7.89 27669.24 DB 168.23 963.26 DRA 5.56 17742.46 DBA 102.45

1297.48 DB 6.87 27669.24 DRI 146.47 1296.88 DRA 6.04 28920.72 DBI 134.66 1203 .. 46 DRA 5.11 31914.40 DRA 135.63

147.00 m 1.04 25889.00 PTl 183.83 1460.00 Pft 11.02 28284.00 Pft 213.47 1363.oo m 10.40 32soo.oo m 250.30 1428.00 PD 10.95 9632.oo m 73.87

1421. 00 PTA 10.99 10831.oo m 83.74

92.00 FF 13.18 763.00 FF 109.33 100.00 FF 14.08 880.00 FF 123.91

2) 92.00 rr 13.29 801.00 FF 115.68 90.00 FF 12.95 915.00 lF 131.16 . FF . . Fr .

page48

0093.1tt

VI

LUBRICARTS

national inEcu cummcy

1509.81 DRA 9.18 1552.40 DBA 8.96 1509.81 DB 7.99 1828.55 DIA 8.51 1226.27 DRA 5.21

7992.00 Pft 56.75 1520.00 Pft 11.47 1086.00 PTA 8.29 1051.00 PTA 8.06

923.oo m 7.14

. FF . . FF . . FF .

. FF . . FF .

RBVDUB F1DI mES OR COBSUMP!IOI (EXCISE DU!IES IRD SIHILIR CBDGBS} OftBB !IWf VI!

MIRBilL 0 I L S (in millions)

I II III

MEMBER Ecu PETroL PP.'l'ROL DIESEL STATE Value LEADED UBWJlED



Ireland 1988 0.778154 IRL 332.70 IRL 427.55 0.40 IRL 0.51 1) 133.10 IRL 171.05

2) 47.90 IRL 61.56 1989 0.777901 IRL 327.80 IRL 420.79 21.90 IRL 28.11 1) 150.10 IRL 192.68

2) 49.50 IRL 63.54 1990 0.768931 IRL 285.80 IRL 371.68 62.40 IRL 81.15 1) 166.50 IRL 216.53

2) 53.60 IRL 69.76 1991 0. 768315 IRL 262.79 IRL 342.03 83.68 IRL 108.91 175.70 IRL 228.68 1992 0. 767728 IRL 238.94 IRL 311.23 112.42 IRL 146.43 193.70 IRL 252.30

Italy 1988 1520.83 LIT 13935000.00 LIT 9162.76 -.-- LIT . 9722000.00 LIT 6392.56 1989 1531.73 LIT 13758000.00 LIT 8982.00 63000.00 Llf 41.13 10797000.00 LIT 7048.89 1990 1518.64 Lif 15212786.04 LIT 10017.37 382047.64 LIT 251.57 13817250.75 LIT 9098.44 1991 1539.95 LIT 17729000.00 LIT 11512.71 58500.00 Lif 379.88 9500000.00 Lit' 6169.03

4) 3805000.00 Lir 2470.86 1992 1539.20 LIT 16569000.00 LIT 10764.68 2165000.00 LIT 1406.57 11015000.00 LIT 7156.31

4) 3700000.00 LIT 2403.85

1) Ireland 1988/1991 : diesel for autaootive use 2) Ireland 1988/1991 : diesel for other purposes 3) Ireland 1991/1992 : Lubricants, solvents, gasoil and kerosine 4) Italy 1991/1992 : Diesel second figure :diesel used for heating purposes

: LPG and Methane :fist figure : LPG ; second methane

IV v

L.P.G AND JmmNE HEAVY FUEL OlL

national In Ecu national in Ecu currency currency

10.80 IRL 13.88 6.70 IRL 8.61

10.00 IRL 12.84 5.20 IRL 6.68

10.20 IRL 13.27 7.70 IRL 10.01

9.90 IRL 12.89 11.40 IRL 14.84 8.27 IRL 10.77 11.33 IRL 14.76

751000.00 Lir 493.81 344000.00 LIT 226.19 1455000.00 LH' 949.91 407000.00 LI! 265.71 2196211.91 LIT 1446.17 303495.15 LIT 199.85 1109000.00 LIT 720.15 936000.00 LIT 607.81 3515000.00 Ln' 2282.54 1060000.00 LIT 688.67 825000. 00 LIT 535.99 4834000. 00 Lif 3140.59

page 49

0093.JXX:

VI

LUBRICANTs


-.-- IRL . -.-- IRL . -.-- IRL .

3) 54.10 IRL 70.41 3} 54.38 IRL 70.83

215000.00 LIT 141.37 263000.00 LH' 111.70 452342. OS Lrl' 297.86 479000.00 LIT 311.05

471000.00 LIT 306.00

1t£VBBUB I'D fiXES OR COHSUJIPTIOI (BXCISI DUriES AID SIKIW CDRGIS) arBER ftll VAT

KIIBRIL OILS (in millions)

I II III

MEMBER Ecu PE!OOL PETROL DWEL STArE Value LDDED UHL1WJED

1 January YEAR national inEcu national in Ecu national in Ecu

currency currency cumncy

Luxembourg 1988 43.1895 LFR 3177.55 LFR 73.57 33lo14 LFR 7.67 1099.55 LFR 25.46 1989 43.6005 llR 3239.13 IlR 74.29 719.32 LFR 16.50 1325.69 IlR 30.41 1990 42.6225 LFR 3077.80 LFR 72.21 1126~05 LFR 25.83 1710.99 IlR 40.14 1991 42.1944 LFR 4812.33 LFR 114.05 coltllDl I col. I 2136.86 LFR 50.64 1992 41.9756 LFR 2753.02 LFR 65.59 3584.67 LFR 85.40 3708.98 LFR 88.36

Netherlands 1988 2.32000 HFL 3572.00 BFL 1539.66 colllllll I col. I 1248.00 HFL 537.93 1989 2.34696 HrL 3619.00 HFL 1541.99 colllllll I col. I 1) 1287.00 RFL 548.37 1990 2.28802 HFL 3706.00 HFL 1619.74 colllllll I col. l 1) 1782.00 HFL 178.84 1991 2.30567 HFL 4028.00 HFL 1747.00 colliDil I col. I 1) 1984.00 BFL 851.81 1992 2.29677 HFL 4600.00 HFL 200~.81 colunn I col. I 1) 2182.00 HFL 950.03

Portugal 1988 169.469 ESC 107500.00 ESC 634.33 100.00 ESC 0.59 8600.00 ESC 50.75 1989 171.672 ESC 117100.00 ESC 682.11 400.00 ESC 2.33 9200.00 ESC 535.59 1990 179.097 ESC 144500. 00 ESC 806.83 2800.00 ESC 15.63 112500.00 ESC 635.25 1991 179.097 ESC 164000.00 ESC 900.83 13400.00 ESC 73.60 119800.00 ESC 658.05 1992 182.054 ESC 172200.00 ESC 1016.12 22600.00 ESC 133.36 151100.00 ESC 829.97

1) Netherlands 1989-1992 : diesel: including beating gas-oil, heavy fuel oil and light fuel oil

IV v LoP .G JRD Hr1'HIHE BDVY FUEL OIL

national inEcu national in Ecu currency currency

7.92 IlR 0.18 8.52 IlR Oo20 7.71 LFR 0.18 6.83 J.lR 0.16 6.39 llR 0.15 5.66 llR 0.13 6.03 IlR 0.14 7.64 JlR 0.18 8.88 LFR 0.21 40.25 IlR 0.96

-.-- BFL . colliBl III lncl.III -.-- HFL . colliUl III incl.III -.-- HFL . COllllll III incl.III -.-- 11Ft . colliDD III incl.III -.-- HFL . coltiDD III incl.III

-.-- ESC . 2600.00 ESC 15.34 -.-ESC . 3500.00 ESC 20.39 -.-- ESC . 7300.00 ESC 40.76 -.-- ESC . 12800.00 m;c 70.31 -.-- ESC . 14600.00 ESC 86.15

page 50

0093.0CC

VI

LUBRICUi'S

national inEcu currency

1.06 IlR 0.02 1.40 IlR 0.03 1.00 IlR 0.02 1.10 IlR 0.03 4.22 LFR 0.10

-.- Hil . -.- Hil . -.- Hll . -.- BJl . -.-- BFL ..

-.-- ESC . -.--ESC . -.-ESC . -.-ESC 0 . ESC .

RBVBHUI FIJI TAXES ON COHSUJIP!IOH (EXCISE DUTIES IRD SIHILIR CDIGBS) 01'IID !IIIH VB'

MINERAL 0 I L S (in millions)

I II III

MEMBER Ecu PEm>L PE'.l'ROL DIESEL STArE Value LEADED UNLEADED



united Kinqdom

1988 Oo694742 UKL 6144.00 UKL 8843o57 63o00 UKL 90o68 1939.00 UKL 2790.96 1989 Oo646327 UKL 5356o00 UKL 8286o83 1092o00 UKL 1689o55 2109o00 tJKL 3263.05 1990 0.739189 UKL 4748.00 UKL 6423.26 2106o00 UKL 2849o07 2389.00 UKL 3231.92 1991 0. 706217 UKL 4795o00 UKL 6789.70 2865o00 UKL 4056.83 2693.00 UKL 3813.28 1.992 0. 712905 UKL 4661.00 UKL 6538.04 3476o00 UKL 4875.82 2947.00 UKL 4133.79

IV v

L.P o G AND METHANE HEAVY FUEL OIL


4o00 UKL 5.76 353o00 UKL 508o10 5.00 tJKL 7.74 163.00 UKL 252.19 5.00 UKL 6.76 92.00 UKL 124.46 5o00 UKL 7o08 193.00 UKL 273.29 5.00 tJKL 7o0l 205.00 UKL 287.56

page 51

0093.00C

VI

LUBRICA!ft'S


-0-- UKL 0

-.-- UKL . -.-- UKL 0

-.-- UKL . -.-- UKL .

BEVBHUE FlOI mES OR CONSUMPTION (EXCISE DtrriES AND .SIMILAR CHARGES) OfJIBR TIWf VI!

M A H F l C T U R B D T 0 B A C C 0 (in millions)

MEMBER STArE

YEAR

Belgillll 1988 1989 1990 1991 1992

Denmark 1988 1989 1990 1991

2) 1992

Genoany 1988 1989 1990 1991 1992

1) Denmark 2) Denmark

I

Ecu CIGARETTES Value

1 January national in Ecu currency

43.1895 FB 29025.58 FB 672.05 43.6005 FB 31384.16 FB 719.81 42.6225 FB 31092.43 FB 729.48 42.1944 FB 33450.00 FB 792.76 41.9756 FB 34471.00 FB 821.22

7.94677 DKR 6300.00 DKR 792.77 8.03903 DKR 5900.00 DKR 733.92 7.88085 DKR 6060.00 DKR 768.95 7.87374 DKR 6045.00 DKR 767.74 7.93479 DKR a DKR .

2.06233 DM 14140.00 DK 6856.32 2.0.7902 DM 15033.00 DM 7230.81 2.02565 DM 17600.00 DK 8688.57 2.04372 DM 19272.00 DM 9429.86 2.03909 DM 18500.00 DM 9072.67

: 1988/1991 : cigars < 3.5 gr. 1992 : no figures received

CIGARS

national currency

214.77 212.63 192.64 202.00 204.00

1) 45.00 1) 40.00 1) 35.00 1) 25.00

.

79.00 67.00 66.00 71.00 70.00

II III

CIGARILLOS

in Ecu national in Ecu currency

FB 4.97 616.88 FB 14.28 FB 4.88 615.36 FB 14.11 FB 4.52 594.43 FB 13.95 FB 4.79 585.00 FB 13.86 FB 4.86 578.00 FB 13.77

DKR 5.66 105.00 mm 13.21 DKR 4.98 100.00 DKR 12.44 DKR 4.44 95.00 DKR 12.05 DKR 3.18 95.00 DKR 12.07 DKR . . DKR .

DM 38.31 collllUl II colliDll II DM 32.23 OOlllllll II colllllll II DM 32.58 colllm II colliiDl II DM 34.74 COlliDil II col\IDll II DM 34.33 colllllll II oolllD11 II

page 52

DP93.DOC

IV v

O'l'HER SMOKING roBACCO SHUFF ABO CJIEWilfG roBACCO


1812.42 FB 41.96 COlllllll IV colllllll IV 2127.38 FB 48.79 COlllllll IV colllllll IV 2069.66 FB 48.56 COllDil IV collJDil IV 2164.30 FB 51.29 coltmm IV coltJDD IV 2655.00 FB 63.25 colunn IV COltiDD IV

390.00 DKR 49.08 10.00 DKR 1.26 400.00 DKR 49.76 10.00 DKR 1.24 445.00 DKR 56.47 10.00 DKR 1.27 590.00 DKR 74.93 5.00 DKR 0.64 . DKR . 0 DKR

530.00 Ill 256.99 negligible neq. 640.00 II 307.84 negligible neg. 692.00 Jll 341.62 < 0.20 111 < 0.10 762.00 DM 372.85 < 0.20 Ill < 0.10

1000.00 llf 490.41 0.20 DM 0.10

RIVENUB F1DI mES ON COHSUKPTIOR (BXCISI Dtrl'IBS UD SIHILIR CDRGBS) O!IIBI !liD VI!

M A H F A C T U R E D T 0 B A C C 0 (in millions)

MEMBER STATE

YEAR

Greece 1988 1989 1990 1991 1992

Spain 1988 1989 1990 1991 1992

France 1) 1988

1989 1990 1991

2) 1992

1) France 2) France

Ecu Value

1 January

164.477 173.175 188.913 214.771 235.312

140.835 132.498 131.044 130.389 129.339

6.97917 7.10180 6.92436 6.92436 6.95989

: 1988 : 1992

DRA DRA DRA DRA DRA

PTA PTA P'l'A PTA P'l'A

FF rr FF FF FF

I

CIGARE'l"l'ES


75174.90 DRA 457.05 90248.88 DRA 521.14

119443.27 DRA 632.27 151650.93 DRA 706.11 202592.32 DRA 860.95

138508.oo m 983.48 156128.00 PTA 1178.34 184611. 00 PTA 1408.77 195578.00 m 1499.96 238113. 00 P'l'A 1841.00

. FF -,--20144.80 FF 2836.58 21366.43 FF 3085.69 22646.00 FF 3257.31

. FF .

: no figures received : no figures received

CIGARS

national currency

38.60 49.21 85.97

118.13 178.08

1729.00 1815.00 1960.00 2065.00 2515.00

. 480.07 507.41 507.00 .

II

CIGARILLOS

in Ecu national currency

DRA 0.23 oolllllll II DRA 0.28 coltiUl II DRl 0.46 col\lllll II DRA 0.55 col\lllll II DRA 0.76 collllll II

P'l'A 12.28 col \lllll II PTA 13.70 coltDn II P'l'A 14.96 col1111 II PTA 15.84 colllllll II m 19.45 colunn II

FF -,-- colllml II FF 67.60 COlllll II FF 73.28 colllll II FF 72.92 oollRl II FF . ools II

page 53

DP93.00C

III IV v OTHER SJI)KIHG TOBACCO SNUFF AHD CBEWIRG

1'0BACCO

in Ecu national lnEcu national in Ecu currency currency

COital II 418.21 DRA 2.54 . DRA . COllDl II 526.54 DRI 3.04 . DRA . colmn II 697.70 DRI 3.69 . DRA . COllDil II 925.88 DRA 4.31 0.12 DRA 0.00 coltiBil n 1134.65 DRA 4.82 . DRA .

COlllllll I I 237.00 PTA 1.68 . m . coltiiBl II 207.00 PTA 1.56 . Pi' A . COlliBil II 224.00 PTA 1.71 . m . colliBil II 202.00 m 1.55 . Pft . COlliDil II 225.00 m 1.74 . Pft .

oolliBil II . FF . . rr . COlllll II 415.69 rr 58.53 26.11 rr 3.68 COlllll II 430.78 FF 62.21 28.68 rr 4.14 COl'llll II 446.00 FF 64.15 28.00 FF 4.03 oollRl II . FF . . rr

page 54

RBVENtJB !101 fAXES ON CONStJJMIOB (EXCISE DtJ'l'IES IND SIMILAR CBDGES) OTHER TIWI Vlf DP93.1XX:

H l B F A C ! U RED T 0 B A C C 0 (in millions)

I II III IV v

MEMBER Ecu CIGARE.'i'TPS CIGARS CIGARILLOS OTHER St«>KIBG 'l'OBACCO SBUFF AHD CJIEIIII; Sf AD Value TOBACCO

1 January YEAR national in Ecu national inEcu national in Ecu national in Ecu national in Ecu

currency currency currency currency currency

Ireland 1988 0. 778154 IRL 294.40 IRL 378.33 5.20 IRL 6.68 . IRL .. -- 12.80 IRL 16.45 colllllll IV col11DD IV . 1989 0.777901 IRL 303.50 IRL 390.15 5.50 IRL 7.06 . IRL --- 12.20 IRL 15.66 cola IV collDil IV . 1990 0.768931 IRL 313.70 IRL 407.97 5.20 IRL 6.76 . IRL - -- 11.40 IRL 14.83 colt~m IV cola IV . 1991 0.768315 IRL 363.44 IRL 472.04 5.82 IRL 7.58 colllllD II col\IDD II 12.87 IRL 16.75 COllDD IV cola IV 1992 0. 767728 IRL 394..45 IRL 513.79 6.26 IRL 8.15 colllllll II colllllD II 14.07 IRL 18.33 colliUl IV colllllll IV

Italy 1988 1520.83 LIT 5694000.00 LIT 3744.01 15000.00 Lrr 9.86 6000.00 LIT 3.95 30000.00 LI! 19.73 300.00 LIT 0.20 1989 1531.73 LIT 6054000.00 LIT 3952.39 16{}00.00 LIT 10.45 6000.00 LIT 3.92 29000.00 LIT 18.93 300.00 Lir 0.20 1990 1518.64 LIT 6199717.00 LIT 4082.41 16771.00 LIT 11.04 6030.00 LIT 3.97 28885.00 LI! 19.02 337.00 LH' 0.22 1991 1539.95 LIT 6618000.00 LIT 4297.54 19000.00 LIT 12.34 6000.00 LIT 3.90 30000.00 LH' 19.48 500.00 LIT 0.32

1) 1992 1539.20 LIT 7089000.00 LIT 4605.64 19000.00 LIT 12.34 5500.00 LIT 3.57 27000.00 Llf 17.54 500.00 LI! 0.32

Luxembourg 1988 43.1895 LFR 4797.30 LFR 111.08 16.73 LFR 0.39 30.19 LFR 0.70 87.34 LFR 2.02 negligible neq. 1989 43.6005 LFR 5273.18 LFR 120.94 14.13 LFR 0.32 29.41 LFR 0.67 95.35 LFR 2.19 negligible neg. 1990 42.6225 LFR 5832.58 LFR 136.84 15.83 LFR 0.37 31.49 LFR 0.74 109.31 LFR 2.56 negligible neg. 1991 42.1944 LFR 6460.13 LFR 153.10 17.22 LFR 0.14 24.93 LFR 0.59 132.82 IlR 3.15 0.11 LFR 0.00 1992 41.9756 LFR 7487.50 LFR 178.38 13.46 LFR 0.32 26.92 LFR 0.64 162.94 LFR 3.88 0.08 LFR 0.00

1) Italy : 1992 : provisional figures

page 55

RBVBRUB rial mBS <If CCifSUifmaf (BXCISI DU!IIS liD SIIIILIR CBIIIS) O!JIBR !Ill 9lf DP93.JXX:

H 1 II F 1 C ! U R B D 1' 0 B I C C 0 (in alllions)

I II III IV v MEMBER leu CIGAREm'.S CIGABS CIGARILLOS Ol'IIER SJ«)KKHG roBACro SlUFF UD. OlfJitli STATE Value DICCO

1 January YEAR national in Ecu national in Ecu national in Ecu national in Ecu national in leu

currency currency cumncy currency currency

Netherlands 1988 2.32000 HFL 1524.00 HFL 656.90 6.00 HFL 2.59 6.00 BFL 2.59 476.00 BFL 205.17 collDl IV coltlll IV 1989 2.34696 HFL 1560.00 HFL 664.69 5.00 11Ft 2.13 7.00 HFL 2.98 486.00 BFL 207.08 col01111 IV co111111 IV 1990 2.28802 HFL 1730.00 HFL 756.11 5.00 BFL 2.19 6.00 BFL 2.62 449.00 BFL 196.24 colllll IV COlliDl IV 1991 2.03567 HFL 1755.00 HFL 761.17 5.00 HFL 2.17 6.00 HFL 2.60 509.00 BFL 220.76 col181l IV colllll IV 1992 2.29677 BFL 1902.00 HFL 828.12 12.00 BFL 5.22 colliDil II coltllll II 658.00 HrL 286.49 COllDl IV COltiDl IV

Portugal 1988 169.469 ESC 53100.00 ~ 313.33 10.00 ESC 0.06 20.00 ESC 0.12 100.00 ESC 0.59 . ESC . 1989 171.672 ESC 60300.00 &SC 351.25 10.00 ESC 0.06 30.00 ESC 0.17 100.00 ESC 0.58 . ESC .

1) 1990 179.097 ESC 69440.00 ESC 387.72 11.00 ESC 0.06 33.{)0 ESC 0.18 94.00 ESC 0.56 . ESC . 1) 1991 182.054 FSC 83700.00 ESC 459.75 12.39 ESC o-.07 31.93 ESC 0.18 108.09 ESC 0.59 . ESC ---. 1) 1992 169.469 ESC 98900. 00 FSC 583.59 12.34 ESC 0.07 31.19 ESC 0.18 116.13 ESC 0.69 . ESC .

United Kingdom

1988 0.694742 UKL 3862.90 UKL 5560.19 123.00 UKL 177.04 COl\JDil II COltJml II 231.00 UKL 332.50 62.00 UKL 89.24 1989 0.646327 UKL 4780.00 UKL 7395.64 113.00 UKL 174.83 colllllll II COlliDil II 211.00 UKia 326.46 52.00 1JI(J, 80.45 1990 0.739198 tJKL 5115.00 UKL 6919.75 122.00 tJKL 165.05 col11111 II col\111 II 221.00 UKL 298.97 55.00 UIL 74.40 1991 0. 706217 UKL 5672.00 tJKL 8031.53 133.00 UKL 188.33 col\81 II coltllll II 261.00 tJKL 369.57 59.00 UKL 83.54 1992 0.712905 UKL 5547.00 UKL 7780.84 129.00 UKL 180.95 colllliD II coltlllll II 168.00 UKL 235.66 59.00 UIL 82.76

1) Portugal : 1990/1992: The table contains only the revenue of the mainland. The total revenue in relation to the importation and production of the Islands (Azures and Madeira) is 2753.00 ESC (=15.37 ecu) for 1990, 5128.00 FSC (=28.17 ecu) for 1991, 12505.00 ESC {=73.99 ecu) for 1992.

GILES MERRITT

The sparks of unrest that leapt from Berlin in November 1989 to Moscow's Red Square in August 1991 are firing an explosion of political and economic change. Out of the ashes of Communism is emerging the shape of a vast new European market-place stretching from the Atlantic to the Pacific.

In his fascinating account of Europe's fast-changing East-West relationships, Giles Merritt argues that a massive rescue operation must be mounted to ensure the success of these changes. The upheaval of Communism's collapse is 'The challenge of freedom'.

Written with the cooperation and support of the European Commission, this book sets out to identify the key policy areas where a new partnership is being forged between the countries of Eastern and Western Europe. It offers a privileged insight into the current thinking of European

256 pp.- Price: ECU 14.30 (excluding VAT) CM-71-91-655-EN-C

Community officials, politicians and industrial leaders, and analyses the factors that will determine whether the emerging market economies of Eastern Europe can truly be absorbed into a single European economy.

Immensely readable and often disturbing, this important book contains much up-to-date and hitherto unpublished information on such major East-West problem areas as energy, environmental control, immigration, trade relations, agriculture and investment. It also examines the arguments surrounding a 'Marshall Plan' for Eastern Europe that would emulate the famous US aid programme that helped relaunch the economies of Western Europe in the aftermath of World War II.

For anyone concerned about the future of Eastern Europe and the USSR, whether from a political, social or economic standpoint, this book is essential reading.

28/05/93

- ~ .

" . - . - . ·:~ . :·.

Bulletin of the European Communities

The Bulletin of the European Communities, which is issued 10 times a year (monthly, except for the January/February and July/August double issues), is an official reference publication covering all spheres of Community activity.

It is compact, easy to consult (with an index and copious references to the Official Journal and to previous issues), logically structured (to reflect the main fields of Community policy) and wholly reliable. The Bulletin is an essential reference tool, describing the passage of Community legislation through all its stages from presentation of a proposal by the Commission to final enactment by the Council.

Thanks to its topical commentaries on the month's major events, it provides the student of European integration and other interested readers with up-to-date and accurate information about the most recent developments in Community policy - the creation of a single market, economic and social integration, the Community's role in international affairs, etc.

Supplements to the Bulletin are published from time to time, containing important background material on significant issues of the day. Recent Supplements have covered German unification, the Commission's programme for 1992 and European industrial policy for the 1990s.

The Bulletin and its Supplements are produced by the SecretariatGeneral of the Commission, 200 rue de la Loi, B-1 049 Brussels, in the nine official languages of the Community, and can be ordered from the Community sales agents.

28/05/93

INF092

~2 COMMISSION OF THE EUROPEAN COMMUNITIES

National Implementing

Measures to give effect to the White Paper

of the Commission on the Completion of the Internal Market

Situation at 30 AprH 1991

The Communi~ database focusing on the obiectives and the social dimension of the single market

As a practical guide to the single market, INF092 contains vital information for all those determined to be ready for 1992.

INF092 is really a simple market scoreboard, recording the state of play on the stage-by-stage progress of Commission proposals up to their adoption by the Council, summarizing each notable development and placing it in context, and keeping track of the transposition of qirectives into Member States' national legislation.

Using INF092 is simplicity itself. It can be consulted on-screen by means of a wide range of everyday equipment connected to specialized data-relay networks. Fast transmission, the virtually instant updating facility (several times a day, if necessary) and dialogue procedures requiring no prior training make INF092 ideal for the general public as well as for business circles. and the professions.

The system offers easy access to information thanks to the choice of menus available and to the logical presentation modelled on the structure of the White Paper, the Social Charter and the decision-making process within the institutions.

Enquiries may also be made to the Commission Offices in the Member States or - for small businesses - the Euro-Info Centres now open in all regions of the Community.

Eurobases Helpdesk { Tel.: (32-2) 295 00 03 Fax : (32-2) 296 06 24

28/05/93

Official Journal of the European Communities

DIRECTORY OF COMMUNITY LEGISLATION IN FORCE and other acts of the Community institutions

The Community's legal system is of direct concern to the individual citizen as much as to the Member States themselves.

Both lawyers and non-lawyers, then, need to be familiar not just with national law, but also with Community legislation, which is implemented, applied or interpreted by national law and in some cases takes precedence over it.

To make Community legislation more accessible to the public, the Commission of the European Communities publi~hes a Directory, updated twice a year, covenng:

- binding instruments of secondary legislation arising out of the Treaties establishing the three Communities (regulations, decisions, directives, etc.);

- other legislation (internal agreements, etc.); - agreements between the Communities and non-

member countries.

Each entry in the Directory gives the number and title of the instrument, together with a reference to the Official Journal in which it is to be found. Any amending instruments are also indicated, with the appropriate references in each case.

The legislation is classified by subject matter. Instruments classifiable in more than one subject area appear under each of the headings concerned.

The Directory proper (Vol. I) is accompanied by

1 064 pp. - ECU 83 ISBN 92-77-77093-7 (Volume I) ISBN 92-77-77094-5 (Volume II) ISBN 92-77-77095-3 (Volume I and II) FX-86-91-00 1-EN-C FX-86-91-002-EN-C

two indexes (Vol. II), one chronological by document number and the other alphabetical by keyword.

The Directory is available in the nine official languages of the Community.

28/05/93

EUROPEAN ECONOMY

European Economy appears four times a year, in March, May, July and November. It contains important reports and communications from the Commission to the Council and to Parliament on the economic situation and developments, as well as on the borrowing and lending activities of the Community. In addition, European Economy presents reports and studies on problems concerning economic policy.

Two supplements accompany the matn periodical:

Series A - 'Economic trends' appears monthly except in August and describes with the aid of tables and graphs the most recent trends of industrial production, consumer prices, unemployment, the balance of trade, exchange rates, and other indicators. This supplement also presents the Commission staffs macroeconomic forecasts and Commission communications to the Council on economic policy.

- Series B - 'Business and consumer survey results' gives the main results of opinion surveys of industrial chief executives (orders, stocks, production outlook, etc.) and of consumers ( economic and financial situation and outlook, etc.) in the Community, and other business cycle indicators. It also appears monthly, with the exception of August.

Unless otherwise indicated, the texts are published under the responsibility of the Directorate-General for Economic and Financial Affairs of the Commission of the European Communities, 200 rue de la Loi, B-1049 Brussels, to which enquiries other than those related to sales and subscriptions should be addressed.

Subscription terms are shown on the back cover and the addresses of the sales offices are shown on the third page of the cover.

28/05/93

Success in business depends on the decisions you make ... which depend on the information you receive

Make sure that your decisions are based on information that is accurate and complete!

In a period of rapid adjustment, with national economies merging into a single European economy under the impetus of 1992, reliable information on the performance of specialized industry sectors is essential to suppliers, customers, bankers and policymakers.

Small and medium-sized enterprises, in particular, need easy access to information.

The market must be defined, measured and recorded. Information is needed on production capacities, bottlenecks, future developments, etc.

Panorama of EC industry 1991-1992 Current situation and outlook for 180 sectors of manufacturing and service industries in the European Community

I 400 PP·* ECU 110 *ISBN 92-826-3103-6 * C0-60-90-321-EN-C

28/05/93

OFFICE FOR OFFICIAL PUBLICATIONS OF THE EUROPEAN COMMUNITIES 2, rue Mercier- L-2985 Luxembourg [Tel. (352) 499 28-1]

28/05/93

ENERGY A CHALLENGE FOR EUROPE AND THE WORLD

Since it first appeared in 1985 Energy in Europe has become recognized as an invaluable source of information on both the policy-making and the operational aspects of European Community energy policy. Subscribers include leaders of energy-consuming and energy-producing industries and other decision-makers in the private and public sectors, as well as major consultancies and research institutes in and outside the Community.

In the present situation within the Community, itself at the eve of the single market, and vis-a-vis the huge energy problems, as well as the potential, of our neighbours in Central and Eastern Europe and in the Commonwealth of Independent States, the energy sector is of the greatest strategic importance. An understanding of it is indispensable in many areas of economic activity. It also constitutes a crucial factor within a debate of truly global importance, namely the protection of the environment, including the global warming issue.

Energy in Europe continues to keep its readers abreast of the ongoing situation as regards overall policy, markets, energy planning, and the constant quest for cleaner and more efficient energy technology.

Market trends and perspectives are covered in two regular issues each year, and also in a Short-term energy outlook appearing in the first half of the year and an Annual energy review at the end of the year which includes the world energy situation by region including EC Member States, the short-term energy outlook for the Community, and a review of trends in main indicators over 10 years. Further Special Issues are also produced in connection with major developments or events, including international conferences on or relevant to the energy sector.

Energy in Europe appears in English but each issue also contains translations into French, German or Spanish of articles from the preceding issue.

28/05/93

Also available:

28/05/93

Urban· social development - Social Europe - Supplement 1/91

l25 pp. • BCU 9 • ISBN 92-.826-4013~2 * CE-NC-92-001-BN-C- 1992

Enterprise anti people aspects in the illfonnation teehnology sector to the year 2000 - Social· Europe - Supplement ~/92

111 pp. * ECU 9 •ISBN 92 .. 8264537--1 • CJ3..NC92..002--BN .. C- 1992

Towards a· Europe of solidarity: housing- Social Europe - Supplement 3/92

Tile regulation of working conditions in the Member States of the European Commmdty- Volume 1- Social Europe- Supplement 4/92

U4 pp. • BCU .9 •ISBN 92 .. 8264996--2 * CB-NC92 .. Q04..BN-C- 1992

XXVItb Geueral Report on the Activities of the European Coounamitles - 1992 .

520 J)p. • ECU 20 • ISBN 92..S2()..53404 * CM .. ?0-92 .. 681-BN..C - 1993

EUR 13914 - European cooperation iD the fteld of scleatifie and teebnieal researeh, COST secretariat with the assistance of J. L. Roland

93 pp. • ECU 16.SO • ISBN 92 .. 826-4371 .. 9 * CG .. NA-13914~EN:.C- 1992

EUR 14806 - 1hesauros guide - Second edition, •Pre})(lred by EUROBrQkerS

103.3 pp. * BCU 78 • ISBN 9.2-826-4956-3 • CD-NA-14()06..BN-C- 1993

EUR 14197 - Evaluation of economic effects: reJevanee and impads of;.EC prOJniiiDIIel promoting industrial R&D with special emphasis a small.and ·medium-sized enterprises. (pilot JBethotlologieal study) K.. HORNSCHILD, F. MEYER .. KRAHMER

129 pp. * BCU 13.50 • ISBN 92 .. 826-3317..0 • CD .. NA .. 14197 .. EN..C- 1992

EUR. .14198 - Evaluation of the impact of Europeau CoiDDIDIIity reSeareh prograiDDleS upon the competitiveness of Europeu illd:ustry -~ aad approaches ~~~S. METCALFB.L. GEOROHIOUt P. CUNNINGHAM, H.M. CAMBRON

EUR 14326 - The Earopeau market for value 8Uiysis

139 pp. * ECU 15 • ISBN 9Z..&26w4130--9 * CO..NA .. J4326-EN--C- 1992

28/05/93

Employment in Europe - 1992

206pp. •·Ecu 11.25 *ISBN 92-8264~59-2 * CE-75-92-106-BN..C- 1992

Focus on tile East - Energy in Europe

A view to the future - Energy in Europe .

176 pp. * BCU 19 • ISBN 92 .. 826--3665-8 * CS.75-92-841-BN..C- 1992

Tbe tiuanees of Europe, Daniel STRASSER

439 pp. * ECU 18.50 *ISBN 92-826-2306-8 * CM-60-90-28()..EN..C- 1992

XXIst Report ou Competition Poticy - 1991

Europe iD figures - Third edition

256 pp. * BCU 16.50 *ISBN 92-826 .. 3371-1 * CA-7()..91-895-BN...C ~ 1992

Inventory of taxes le'ried in the Member- States of the European Communities- 14th edition

A common market for services - Current status 1 january 1993 Banking • Insurance • Transactions in securities • Transport services • New technologies and services • Capital movements • Free movement of .labour and the professions (Internal market - Volume I)

134 p~ * ECU 19 * ISBN 92-826-5257-2 * C0-10..93--001-BN-C - 1993

The elimination of frontier controls- Current status 1 january 1993 Control of goods • Control of individuals • Value-added tax • Excise duties (Internal market- Volume 2)

128 pp. * ECU 19 *ISBN 92-826-5268-8 * C0-10-93-002-EN-C ~ 1993

ConditiOBS for business cooperation- Current status 1 january 1993 Company law • Intellectual property • Company taxation - Public proeurement Internal market for eaergy (Internal market- Volume 3)

104 pp. * BCU 19 *ISBN 92.S.26wS277-7 * C0-10..93..003-BN-C- 1993

28/05/93

. '' ' '

Community social poDcy - Labour market •... Employment ant~· pay ~ Improved living and working conditions • Free moVement of workers ~ Social protection. •· Freedom of association and coUective bargaining··· Inforl'1tfJti(Jn~ cQnsultation and participation of employees • Equal treatment for men.· and women • V(!cational training • Health and safety at work • Rights·· and protection of children and adolescents • The elderly • The disabled (Completing. the internal market - Volume 6)

308 pp. • ECU 34 •ISBN 92-8:26-3609-7 * co .. 62 .. 914>Q6..BN .. C- 1992

1be. cammt situation, evolution and future prospeets for .. qriculture in Yugoslavia

l2i pp. • ECU 12 • ISBN .92 .. 826-348SwX • CM .. 72 .. 9J .. 899--EN .. c - 19n

A. praetieal guide to eross-honler cooperadon

112 pp. • ECU 10 • ISBN 92-826-3143-S * CT-70..91-992-EN-C- 1992

1992: a. pivotal year (address by Jacques Detors, President of ... the .: Commission, to the European Parliament) - From the- Sillgle Aet, to.· · Maastridlt and beyood: the means to matcll our ambltloos· . .....:.=TIIe: · · CODllllissiou's programme for 1992- Supplement 1/92- BUll. EC . ·

45 pp. * BCU 5 * ISBN 92,..826 .. 3841 .. 3 • CM .. NF--92-..001--BN .. C - 1992

Research after Maastricht: an assessment, a strategy ~ Supplement 2/92 - Bull. EC

49 pp. * BCU 5 *ISBN 9Z-326-4307 .. 7 • CM .. NF-92 .. Q02 .. EN..C- 1992

Europe and the chaDenge of eulargemeut - Supplement 3/92 - BulL ~G

24 .pp .. * BCU S • ISBN 92-826-4.524--X * CM-NF-92-003-EN..C - 1992

Tlie ereatloa of the intenaal market in· iiiSDrance, Bin 'POOL.

126 pp. * ECU lO.SO • ISBN 92-826..()246..X * e&.58-9o.-33(;..EN .. C- 1992.

European Ecooomy - No 44 - One market, one aoney :: AD evaluation of the potential benefits and costs of fOI'IIIblg · .. u. · eeooomie 8nd mooetary tmion -

351 pp. • BCU .18 • ISSN 03.79--0991 • CJJ..AR .. 9()..()44.J!N .. C - 1992

EuropeaD Eeouonty - The ecouomles of EMU - Badlpouafl '.ji_..._ for· .European· Eeoaomy No 44 'One market,. oue- lllOile,~

0

•• • • ••• • • • •

Special edition No 1- 1991 · ·

248 pp. • ECU 18 • ISBN 92..$26-1996--6 • CM-6o..00..2QB..BN..C- 1992

28/05/93

European Eeonomy - No 51 -:·· The cHmate dlatlenge ~ ··~ ·. · aspects of the Commwdty's strategy for Bmitilig CQ2 ~·· ... -·.

253 pp. • ECU 23.50 * ISSN 0379..()991 • CM-AR-92 .. 05l·BN-C- tm

118 pp. * ECU 11.25 •ISBN n .. szs .. 959g..5 * CB-27..&9..QOI .. BN..C -1992

Praetieal guide to legal aspects of iDdustrial ~ ·m . ·the Europeaa Community - Volume II - The legal fnuaeWork· of ~= · · · ·

sUeoatraetiDg in the twelve' Member States

1(l pp. • ECU 9 • ISBN 92w326465l-3 • CB-27-8!)..002..EN-C- 1992

Tile rules go~endng medidoal·produets in· the· Earopeaa ·~:·~ Volume ·I - The rules goveilling medidoal proctilds ... for• .b....,~.aSe.:IB tile European COIIIIIIUDity - Revised edition l September .1991 · •

228·PP~ * ECU 20 • ISBN 92-326-3166-4 * C0-71-91--63l .. BN-C-1992

The rules goverlliDg medidoal prod.uets in tile Earopeall. ~-~ Volume· II - Notice to appBcants for marketilig. aut~~on.tto. rot DiedleiRal protlucts for homaa· use iD . tbe Member. •·. StateS ·.of •.. the European CoDUDwdty · , ·

186 W~ * ECU 16.50 • ISBN 92-825-9503-X * CB-SS-89--293-EN..C - 1992

The rules governing medicinal products in the Europeaa CODDnwdty :~ Volume ID - Addendum No 2- May 1992 - Goideliaes OD ·the qu81lty, safety aDd efficacy of meclidnal products for ~UooaD··use . , ·

The.raJes·governiag mediciDal products iD t~~e·E~·~tY.·~ Volume IV- Good manufacturing praetiee for·mediciual.·pro.&ds · ··

177 P,p,. • BCU 19.50 • ISBN 92 .. 826-318Q..X • C0..71-91 .. 76E)..BN..C- 1992 ·

Tile ru~es··goveniDg metlidnal products in the. Europeau.·CI!IBfDUIIitJ·•·~ Volume V - VeterinarY medicinal products · · , ·· · ···

158 pp. • ECU 14.25 * ISBN 92..s2>-9f143 .. S • CB .. ss. .. 89 .. 972 .. BN..C - 1992 .

28/05/93

The rules governing medicinal prodncts iB the European CoiDD1DDity ~ Volume VI - Establishment by the European COIIIIDDDity of maximum residue limits (MRLs) for residues of veterinary medicinal prod.nets in foodstuffs of animal origin

127 pp. * ECU 13.50 *ISBN 92~826-3173-7 * CQ..71-91~768wEN-C- 1992

Credit Institutions - CoDUDunity measures adopted or proposed · Situation as at August 1992

356 pp. * ECU 37 • ISBN 92*8264842-7 * Cl-76-92*293-EN..C- 1992

New information technology in education - France

110 pp. • ECU 13 *ISBN 92 .. 82647714 * CY..03w92.-007-EN ... C- 1992

New iaformation teeboology in education - Germany

124 pp. * BCU 13 *ISBN 92..SU..4683 .. t * CY..OJ..9z..oo4..EN-C- 1992

New iuformation technology in education - Denmark

138 pp. * ECU 14 • ISBN 92..S26-4681·5 * CY ..()3 .. 92..003 .. EN-C - 1992

New Information technology in education - The Netherlauds

108 pp. • ECU 12 * ISBN 92~8264779~X * CY ..03~92..0ll~EN..C ~ Jm

New information technology in. education - Luxembourg

122 pp. * ECU 13 • ISBN 92w826-4777-3 * CY-03-92-010-EN-C - 1992

Removal of tax obstacles to the cross-frontier activities of companies- Supplement 4/91- Bull. EC 67 pp. • ECU 4.25 • ISBN 92-826-3025-0 • CM-NF-91-004-EN-C- 1992

Agriculture in Europe 97 pp. • ECU 7 • ISBN 92-826-0476-4 • CM-60-90-418-EN-C- 1992

Telecommunications in Europe, Herbert UNGERER with the collaboration of Nicholas P. COSTELLO Revised edition, 1990 257 pp. • ECU 10 • ISBN 92-826-1640-1 • CM-59-90-346-EN-C- 1992

European Economy- No 35- The economics of 1992 222 pp. • ECU 16 • ISSN 0379-0991 • CB-AR-88-035-EN-C- 1992

European Economy - No 40 - Ho~ntal mergers and competition policy in the European Community 98 pp. • ECU 16 • ISSN 0379-0991 • CB-AR-89-040-EN-C - 1992

European Economy- No 45- Stabilization, liberalization and devolution- Assessment of the economic situation and reform process in the Soviet Union 191 pp. • ECU 18 • ISSN 0379-0991 • CB-AR-90-045-EN-C - 1992

European Economy- No 50- Annual Economic Report 1991-92- Strengthening growth and improving convergence 285 pp. • ECU 20 • ISSN 0379-0991 • CM-AR-91-050-EN-C - 1992

European Economy - Social Europe - The impact of the internal market by industrial sector: the challenge for the Member States- Special edition- 1990 340 pp. • ECU 18 • ISBN 92-826-1818-8 • CM-59-90-887-EN-C- 1992

Social Europe 3/91 - Equal opportunities for women and men 202 pp. • ECU 18 • ISSN 0255-0776 • CE-AA-91-003-EN-C - 1992

28/05/93

Guide to the reform of the Community's structural Funds 104 pp. * ECU 11.25 *ISBN 92-826-0029-7 * CB-56-89-223-EN-C- 1992

The rights of working women in the European Community, Eve C. LANDAU 244 pp. * ECU 5.25 * ISBN 92-825-5341-8 * CB-43-85-741-EN-C- 1992

European Economy- No 36- Creation of a European financial area- Liberalization of capital movements and fmancial integration in the Community 212 pp. * ECU 16 * ISSN 0379-0991 * CB-AR-88-036-EN-C- 1992

1992: the European social dimension, Patrick VENTURINI 119 pp. * ECU 9.75 * ISBN 92-825-8703-7 * CB-PP-88-B05-EN-C- 1992

Research on the 'cost of non-Europe'- Basic findings Volume 1 - Basic studies: Executive summaries

578 pp. * ECU 53.25 * ISBN 92-825-8605-7 * CB-PP-88-B14-EN-C- 1992

Volume 2 - Studies on the economics of integration 652 pp. * ECU 57 * ISBN 92-825-8616-2 * CB-PP-88-C14-EN-C- 1992

Volume 3 - The completion of the internal market: A survey of European industry's perception of the likely effects 309 pp. * ECU 25.50 * ISBN 92-825-8610-3 * CB-PP-88-014-EN-C- 1992

Volume 4 - The 'cost of non-Europe': Border-related controls and administrative formalities -An illustration in the road haulage sector 280 pp. * ECU 22.50 * ISBN 92-825-8618-9 * CB-PP-88-El4-EN-C- 1992

Volume 5 (Parts A + B) The 'cost of non-Europe' in public-sector procurement Part A: 552 pp. *ISBN 92-825-8646-4 * CB-P1-88-F14-EN-C- 1992 Part B: 278 pp. * ISBN 92-825-8647-2 * CB-P2-88-F14-EN-C- 1992 Parts A + B: ECU 120 * ISBN 92-825-8648-0

Volume 6 - Technical barriers in the EC: An illustration by six industries The 'cost of non-Europe' : Some case studies on technical barriers 242 pp. * ECU 21 * ISBN 92-825-8649-9 * CB-PP-88-Gl4-EN-C- 1992

Volume 7 - The 'cost of non-Europe': Obstacles to transborder business activity 154 pp. * ECU 12.75 * ISBN 92-825-8638-3 * CB-PP-88-H14-EN-C- 1992

Volume 8 - The 'cost of non-Europe' for business services 140 pp. * ECU 13.50 * ISBN 92-825-8637-5 * CB-PP-88-114-EN-C - 1992

Volume 9 - The 'cost of non-Europe' in fmancial services 494 pp. * ECU 120 * ISBN 92-825-8636-7 * CB-PP-88-114-EN-C- 1992

Volume 10 - The benefits of completing the internal market for telecommunication services equipment in the Community 197 pp. * ECU 17.25 * ISBN 92-825-8650-2 * CB-PP-88-K14-EN-C- 1992

Volume 11 - The EC 92 automobile sector 350 pp. * ECU 27.75 * ISBN 92-825-8619-7 * CB-PP-88-L14-EN-C- 1992

Volume 12 (Parts A + B) The 'cost of non-Europe' in the foodstuffs industry Part A: 424 pp. *ISBN 92-825-8642-1 * CB-Pl-88-M14-EN-C- 1992 Part B: 328 pp. *ISBN 92-825-8643-X * CB-P2-88-M14-EN-C- 1992 Parts A + B: ECU 120 * ISBN 92-825-8644-8

Volume 13 - «Le coot de Ia non-Europe» des produits de construction 168 pp. * ECU 14.25 * ISBN 92-825-8631-6 * CB-PP-88-N14-FR-C- 1992

Volume 14 - 'The cost of non-Europe' in the textile-clothing industry 256 pp. * ECU 21.75 * ISBN 92-825-8641-3 * CB-PP-88-014-EN-C- 1992

Volume 15 - 'The cost of non-Europe' in the pharmaceutical industry 182 pp. * ECU 13.50 * ISBN 92-825-8632-4 * CB-PP-88-P14-EN-C - 1992

Volume 16 - The internal markets of North America- Fragmentation and integration in the USA and Canada 176 pp. * ECU 13.50 * ISBN 92-825-8630-8 * CB-PP-88-Q14-EN-C- 1992

Special price for the complete series: ECU 360

28/05/93

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28/05/93

European Communities - Commission

Excise duty tables Situation at 1.1.1993 plus evolution up to 1.7.1993

Luxembourg: Office for Official Publications of the European Communities

1993-76 pp.- 21.0 x 29.7 em

ISBN 92-826-6837-1

Price (excluding VAT) in Luxembourg: ECU 13

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EXCISE DUTY TABLESaei.pitt.edu/35483/1/A1538.pdfDenmark 7.60759 DKR 655.00 DKR 86.10 25 985.00 DKR 129.48 Gennany 1. 93717 DM 0.00 mf 0.00 15 266.00 DM 137.27 Greece 253.707 ORA 0.00